search query: @journal_id 1345 / total: 264
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| Author: | Simsarian Webber, S. Donahue, L. M. |
| Title: | Impact of highly and less job-related diversity on work group cohesion and performance: a meta-analysis |
| Journal: | Journal of Management
2001 : VOL. 27:2, p. 141-162 |
| Index terms: | Environment Financial management Cost accounting |
| Freeterms: | Hidden costs Environmental regulation |
| Language: | eng |
| Abstract: | This paper examines the extent to which accounting systems separately identify all the costs of environmental regulation. The authors estimate the relation between the "visible" costs of regulatory compliance and "hidden" environmental costs embedded in other accountants. The findings suggest that inappropriate identification and accumulation of the costsof environmental compliance are likely to distort costs in firms subject to environmental regulation. |
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