The Relationship between Water/Energy Reduction and Shareholders' Dividend Yield [PDF]
Облік і фінанси, 2022 In a world of increasing energy and water scarcity, companies are devising new technical and operational strategies to reduce energy and water consumption – especially the ratio of water and energy usage to units of production.
Collins C Ngwakwe
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, 2020 This study investigates the implementation of environmental management accounting in translating environmental management strategy into organizational performance.
Gunarathne, A.D. Nuwan +7 more
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The impact of constructive operating lease capitalisation on key accounting ratios [PDF]
, 1998 Current UK lease accounting regulation does not require operating leases to be capitalised in the accounts of lessees, although this is likely to change with the publication of FRS 5.
Edwards, Keith +5 more
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The Impact of Environmental Accounting on Firm Value: Evidence from Indonesian Manufacturing Firms [PDF]
International Journal of Management, Accounting and EconomicsThe objective of this study is to examine the impact of the implementation of environmental accounting on firm value in manufacturing companies. Specifically, the study will analyze how environmental costs, environmental performance, and the disclosure ...
Rysma Ningrum +2 more
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Accounts of Nature and the Nature of Accounts: Critical reflections on environmental accounting and propositions for ecologically informed accounting [PDF]
, 2017 Purpose: This paper reviews and synthesises academic research in environmental accounting and demonstrates its shortcomings. It provokes scholars to rethink their conceptions of ‘accounts’ and ‘nature’, and alongside others in ...
Markus J. Milne +11 more
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Banking Reform, Risk-Taking, and Accounting Quality: Evidence from Post-Soviet Transition States [PDF]
, 2022 The drastic banking reform within Central and Eastern Europe following the collapse of the Soviet Union provides an ideal quasi-experimental design to examine the causal effects of institutional development on accounting quality (AQ).
Fang, Yiwei +3 more
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What is the resource footprint of a computer science department? Place, people, and Pedagogy
Data & Policy, 2020 Internet and Communication Technology/electrical and electronic equipment (ICT/EEE) form the bedrock of today’s knowledge economy. This increasingly interconnected web of products, processes, services, and infrastructure is often invisible to the user ...
I. S. Mian, D. Twisleton, D. A. Timm
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Does corporate environmentalism have an influence on management accounting practices? A study of companies in environmental-sensitive industries [PDF]
, 2011 Purpose - This study aims to investigate whether there is an association between level of corporate environmentalism as well as perceived impor-tance of including environmental aspects in the management accounting practices to achieve overall strategic ...
Larsson S, Fredrik, Svensson, Stefan
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Environmental Accounting and Environmental Costs [PDF]
International Conference on Eurasian Economies, 2013 The result of economic improvement and growth; rapidly population increase, technologic development, rapid industrialization, extreme water, air and soil pollution bring the enviromental problems. The increase lived in the environmental problems has caused an environmental conscious emerges, roots, and spills.
Baki Yılmaz +2 more
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, 2010 The purpose of this paper is to investigate the integration of social and environmental accounting (SEA) into accounting majors of undergraduate business degrees in Australian universities.
Sundin, HJ +3 more
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