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Author:Hassel, L.
Nilsson, H.
Nyquist, S.
Title:The value relevance of enfironmental performance
Journal:European Accounting Review
2005 : VOL. 14:1, p. 41-61
Index terms:Environment
Finance
Sweden
Freeterms:Environmental performance
Swedish Society of Financial Analysts
Language:eng
Abstract:This article provides insight how environmental information is reflected in the market value of listed Swedish firms. This research is motivated by the recommendation of the Swedish Society of Financial Analysts regarding environmental. This guidance assumes that environmental information has value relevance, since it is likely to affect the expected future earnings of listed firms.
SCIMA record nr: 258079
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