haku: @indexterm financial management / yhteensä: 951
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| Tekijä: | Ho, L-C. J. Taylor, M.E. |
| Otsikko: | An empirical analysis of triple bottom-line reporting and its determinants: Evidence from the United States and Japan |
| Lehti: | Journal of international financial management & accounting
2007 : SUMMER, VOL. 18:2, p. 123-148 |
| Asiasana: | accounting social accounting financial management sustainable development reporting companies Japan USA |
| Kieli: | eng |
| Tiivistelmä: | This paper investigates triple bottom-line (TBL) disclosures (here as: disc.) of 50 among largest U.S. and Japanese companies. 20 disc. criteria were developed for each of the TBL disc. areas: economic, environmental, and social. Disc. information was examined in annual reports, stand-alone reports, and special website reports. Regression analysis was used for empirically examining the determinants of TBL disc. practice. Among others, results show that, for total TBL disc., the extent of reporting is higher for firms with larger size, lower profitability, lower liquidity, and for firms with membership in the manufacturing industry. |
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