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Polygenic score prediction of psychopathology dimensions and diagnoses within and between families
Lin Y +7 more
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Institutional pressures and the accounting and reporting of environmental liabilities
Business Strategy and the Environment, 2020AbstractThe study explores the role of institutional forces in shaping corporate accounting and reporting for environmental liabilities practice within the context of South Africa. Drawing on the literature that conceptualizes accounting as a “social and institutional practice” and using Scott's institutional pillars approach, we qualitatively analyze ...
Minga Negash, Tesfaye T. Lemma
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SSRN Electronic Journal, 2014
Purpose The purpose of this paper is to encourage accounting regulators to address diversity in practice in the reporting of environmental liabilities. When Canada changed to International Financial Reporting Standards (IFRS) in 2011, Canadian regulators asked the IFRS Interpretations Committee to interpret whether the discount rate to value ...
Schneider, T., Michelon, G., Maier, M.
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Purpose The purpose of this paper is to encourage accounting regulators to address diversity in practice in the reporting of environmental liabilities. When Canada changed to International Financial Reporting Standards (IFRS) in 2011, Canadian regulators asked the IFRS Interpretations Committee to interpret whether the discount rate to value ...
Schneider, T., Michelon, G., Maier, M.
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Financial Reporting of Environmental Risks and Liabilities
2009Financial accounting and environmental issues are not strange bedfellows. A standard for financial statement reporting and disclosure of environmental risks and liabilities existed 30 years ago but this standard proved inadequate in the post-Sarbanes Oxley financial reporting environment.
Gwendolyn McFadden-Wade +2 more
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Managerial Finance, 1993
There are many decisions for which management must consider the broad interests of society at large (all stakeholders) in addition to the interests of the stockholders. One such situation is management's handling of decisions that could cause environmental damage.
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There are many decisions for which management must consider the broad interests of society at large (all stakeholders) in addition to the interests of the stockholders. One such situation is management's handling of decisions that could cause environmental damage.
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Factors Influencing the Level of Environmental Liability Disclosure in 10k Reports
SSRN Electronic Journal, 2004This study examines factors influencing the level of environmental disclosure in 10K reports. Sample firms consist of Fortune 500 companies identified by the Environmental Protection Agency as Potentially Responsible Parties. The study utilizes a comprehensive environmental disclosure index to measure the extent to which sample firms disclosed ...
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Understanding SOP 96‐1: Reporting environmental cleanup liabilities
Journal of Corporate Accounting & Finance, 1997AbstractMore and more companies find they must report on environmental cleanup liabilities in their financial statements. But until SOP 96‐1 was issued, there was no adequate guidance for doing so. The author reviews the new guidelines for readers.
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