search query: @author Jaggi, B. / total: 16
reference: 5 / 16
| Author: | Jaggi, B. Zhao, R. |
| Title: | Environmental performance and reporting: perceptions of managers and accounting professionals in Hong Kong |
| Journal: | International Journal of Accounting
1996 : VOL. 31:3, p. 333-346 |
| Index terms: | INTERNATIONAL ACCOUNTING MANAGERS |
| Language: | eng |
| Abstract: | This study evacuates Hong Kong managers' perceptions of environmental performance and environmental disclosures by their firms. It also examines professional accountants' perceptions of environmental disclosures. The results of the study indicate that the vast majority of manager respondents considered environmental protection to be important for Hong Kong, but a review of environmental disclosures contained in annual reports indicates that there was a gap between perceived importance of environmental performance and actual environmental disclosures. |
SCIMA