Rezaee, Zabihollah; Szendi, Joseph Z.; Aggarwal, Rajesh - In: Managerial Auditing Journal 10 (1995) 8, pp. 27-33
existing governmental regulations and accounting standards pertaining to environmental concerns, investigates the current … accounting practices of environmental costs and obligations, and makes recommendations for proper measurement, recognition and … disclosure of environmental outlays. Examines annual reports of the studied companies and reveals inconsistencies in accounting …