Corporate disclosure of environmental capital expenditures: A test of alternative theories
Year of publication: |
2012
|
---|---|
Authors: | Cho, Charles H. ; Freedman, Martin ; Patten, Dennis M. |
Published in: |
Accounting, Auditing & Accountability Journal. - Emerald Group Publishing. - Vol. 25.2012, March, 3, p. 486-507
|
Publisher: |
Emerald Group Publishing |
Subject: | Capital expenditure | Corporate social responsibility | Disclosure | Environmental capital expenditure disclosure | Legitimacy theory | Materiality | Voluntary disclosure theory |
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