search query: @author Cormier, D. / total: 10
reference: 2 / 10
| Author: | Cormier, D. Magnan, M. Velthoven, B. van |
| Title: | Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions? |
| Journal: | European Accounting Review
2005 : VOL. 14:1, p. 3-39 |
| Index terms: | Disclosure Environment Germany Information Institutions |
| Freeterms: | Environmental disclosure Disclosure quality Public pressures |
| Language: | eng |
| Abstract: | The aim of this article is to identify determinants of corporate environmental disclosure using multi-theoretical lenses that rely on economic incentives, public pressures and institutional theory. The article focuses on large firms from Germany, with a distinct legal and regulatory context and where environmental concerns are especially acute. Analyses show that Risk, Ownership, Fixed Assets Age, Firm Size as well as routine determine the level of environmental disclosure by German companies in a given year. Furthermore, consistent with institutional theory, results suggest that German companies' disclosure is converging over time and their environmental disclosure is multidimensional and is driven by complementary forces. |
SCIMA