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Measuring the financial impact of environmental regulations on the trucking industry

Author

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  • Dugan, Michael T.
  • Turner, Elizabeth H.
  • Thompson, Mark A.
  • Murray, Susan M.

Abstract

Since 2002, the Environmental Protection Agency has enacted federal regulations aimed at reducing pollution caused by diesel engines. This study provides an empirical examination of the effect of EPA regulations on the financial performance of firms in the trucking industry. The findings are relevant to regulators, practitioners, and academics because it addresses the impact of environmental regulations as well as the financial accounting standards process.

Suggested Citation

  • Dugan, Michael T. & Turner, Elizabeth H. & Thompson, Mark A. & Murray, Susan M., 2017. "Measuring the financial impact of environmental regulations on the trucking industry," Research in Accounting Regulation, Elsevier, vol. 29(2), pages 152-158.
    • Handle: RePEc:eee:reacre:v:29:y:2017:i:2:p:152-158
    DOI: 10.1016/j.racreg.2017.09.007
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    References listed on IDEAS

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    1. Ullman, Darin F., 2016. "A difficult road ahead: Fleet fuel economy, footprint-based CAFE compliance, and manufacturer incentives," Energy Economics, Elsevier, vol. 57(C), pages 94-105.
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    4. Fogel, Kathy & El-Khatib, Rwan & Feng, Nancy Chun & Torres-Spelliscy, Ciara, 2015. "Compliance costs and disclosure requirement mandates: Some evidence," Research in Accounting Regulation, Elsevier, vol. 27(1), pages 83-87.
    5. Jack A. Nickerson & Brian S. Silverman, 2003. "Why aren't all Truck Drivers Owner‐Operators? Asset Ownership and the Employment Relation in Interstate for‐hire Trucking," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 12(1), pages 91-118, March.
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    Cited by:

    1. Yuanhong Hu & Sheng Sun & Yixin Dai, 2021. "Environmental regulation, green innovation, and international competitiveness of manufacturing enterprises in China: From the perspective of heterogeneous regulatory tools," PLOS ONE, Public Library of Science, vol. 16(3), pages 1-28, March.
    2. Turner, Elizabeth H. & Thompson, Mark A., 2023. "Further evidence on the financial impact of environmental regulations on the trucking industry," Transport Policy, Elsevier, vol. 133(C), pages 134-143.

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