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Environmental accounting as a tool of qualitative improvement of banks' services: the case of Greece

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Author Info
Ioannis E. Nikolaou
Abstract

Recently, in the banking sector, consideration of corporate environmental information has been increasingly incorporated into the decision-making process. This trend is a result of the relationship between environmental and credit risk and the growing demand from banks for this information. Information of this kind is, as a rule, disclosed to the sector through ad hoc environmental accounting methods. Lately, the banking sector in Greece has been adopting this practice. The scope of this paper is to highlight the main variables, the consideration of which is significant in the form of the decision-making practices of the contemporary Greek banking sector.

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Publisher Info
Article provided by Inderscience Enterprises Ltd in its journal International Journal of Financial Services Management.

Volume (Year): 2 (2007)
Issue (Month): 1 (January)
Pages: 133-143
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Handle: RePEc:mes:ijfsmg:v:2:y:2007:i:1:p:133-143

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Web page: http://inderscience.metapress.com/link.asp?target=journal&id=119833

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Related research
Keywords: environmental accounting; banking; decision making; environmental risk; credit risk; financial statements; Greece; financial services; south-eastern Europe;

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This page was last updated on 2009-12-19.


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