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Changes in environmental regulation and reporting: The case of the petroleum industry from 1989 to 1998

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  • Alciatore, Mimi
  • Dee, Carol Callaway
  • Easton, Peter

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  • Alciatore, Mimi & Dee, Carol Callaway & Easton, Peter, 2004. "Changes in environmental regulation and reporting: The case of the petroleum industry from 1989 to 1998," Journal of Accounting and Public Policy, Elsevier, vol. 23(4), pages 295-304.
    • Handle: RePEc:eee:jappol:v:23:y:2004:i:4:p:295-304
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    Cited by:

    1. Meng, Qingxi & He, Yan & Zhang, Anting & Gong, Xiaoyun, 2023. "Does mandatory operating information disclosure affect stock price crash risk? Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 82(C).
    2. Michael Greiner & Jaemin Kim, 2021. "Corporate political activity and greenwashing: Can CPA clarify which firm communications on social & environmental events are genuine?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 1-10, January.
    3. Irene Pollach & Arno Scharl & Albert Weichselbraun, 2009. "Web content mining for comparing corporate and third‐party online reporting: a case study on solid waste management," Business Strategy and the Environment, Wiley Blackwell, vol. 18(3), pages 137-148, March.
    4. Matthias S. Fifka, 2013. "Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 22(1), pages 1-35, January.
    5. Abdo, Hafez & Mangena, Musa & Needham, Graham & Hunt, David, 2018. "Disclosure of provisions for decommissioning costs in annual reports of oil and gas companies: A content analysis and stakeholder views," Accounting forum, Elsevier, vol. 42(4), pages 341-358.
    6. Cuganesan, Suresh & Guthrie, James & Ward, Leanne, 2010. "Examining CSR disclosure strategies within the Australian food and beverage industry," Accounting forum, Elsevier, vol. 34(3), pages 169-183.
    7. Haque, Shamima & Islam, Muhammad Azizul, 2015. "Stakeholder pressures on corporate climate change-related accountability and disclosures: Australian evidence," Business and Politics, Cambridge University Press, vol. 17(2), pages 355-390, August.
    8. Sidney J. Gray & Niclas Hellman & Mariya N. Ivanova, 2019. "Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature," Abacus, Accounting Foundation, University of Sydney, vol. 55(1), pages 42-91, March.
    9. Jennifer Chen & Charles Cho & Dennis Patten, 2014. "Initiating Disclosure of Environmental Liability Information: An Empirical Analysis of Firm Choice," Journal of Business Ethics, Springer, vol. 125(4), pages 681-692, December.
    10. Ashcroft, Paul & Murphy Smith, L., 2008. "Impact of environmental regulation on financial reporting of pollution activity: A comparative study of U.S. and Canadian firms," Research in Accounting Regulation, Elsevier, vol. 20(C), pages 127-153.
    11. Toms, Steven, 2008. "Asymmetric Response: Explaining Corporate Social Disclosure by Multi-National Firms in Environmentally Sensitive Industries," The York Management School Working Papers 42, The York Management School, University of York.

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