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A Note on Accounting for Negative Economic Externalities

International Journal of Business & Management Studies
A negative externality is the indirect imposition of a cost by one party onto another. The “triple bottom line” (people, plant, and profit) in accounting education needs to better address and assign negative economic externalities. Accounting higher education programs need to better incorporate negative economic costs in pedagogy.
openaire   +1 more source

What you get is not what you paid for: New evidence from a lab experiment on negative externalities and information asymmetries

Journal of Behavioral and Experimental Economics, 2021
Maria Eduarda Fernandes   +1 more
exaly  

Negative externalities and Sen's liberalism thorem

2006
Sen's seminal, negative theorem about minimal liberalism has had a profound effect on economics, philosophy, and the social sciences. To address concerns raised by his result, we show how Sen's assumptions must be modified to obtain positive conclusions; e.g., one resolution allows an agent to be decisive only if his choice does not impose “strong ...
Pétron, Anne, Saari, Donald
openaire   +1 more source

A selected review on the negative externalities of the freight transportation: Modeling and pricing

Transportation Research, Part E: Logistics and Transportation Review, 2015
Emrah Demir   +2 more
exaly  

Finance, Sustainability and Negative Externalities. An Overview of the European Context

Sustainability, 2019
Katarzyna Cheba   +2 more
exaly  

Research Report: Intrafirm Resource Allocation with Asymmetric Information and Negative Externalities

Information Systems Research, 2002
Tridas Mukhopadhyay, Charles H Kriebel
exaly  

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