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| Tekijä: | Bewley, K. |
| Otsikko: | The impact of financial reporting regulation on the market valuation of reported environmental liabilities: Preliminary evidence from US and Canadian public companies |
| Lehti: | Journal of international financial management & accounting
2005 : SPRING, VOL. 16:1, p. 1-48 |
| Asiasana: | Financial reporting Accounting Information Regulations Environment Liability Public sector Companies USA Canada |
| Kieli: | eng |
| Tiivistelmä: | This study investigates the economic consequences of four financial reporting (hereafter as: f-rep-g.) regulations relating to environmental liability rep-g. in samples of 170 U.S. and 156 Canadian public companies from 1984 to 1997. The study aims to investigate the factors that make f-rep.g. regulation effective in enhancing the relevance and reliability of accounting information. There is preliminary evidence provided indicating that f-rep-g. regulations issued by the securities market regulator and the accounting profession are associated with changes in the relation btw. market value and reported environmental liabilities in some cases, and suggests avenues for further international accounting research on the issues of the study. |
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