haku: @author Zhao, R. / yhteensä: 6
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Tekijä:Jaggi, B.
Zhao, R.
Otsikko:Environmental performance and reporting: perceptions of managers and accounting professionals in Hong Kong
Lehti:International Journal of Accounting
1996 : VOL. 31:3, p. 333-346
Asiasana:INTERNATIONAL
ACCOUNTING
MANAGERS
Kieli:eng
Tiivistelmä: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 tietueen numero: 153255
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