This study investigates the effects of environmental uncertainty, organizational size, and tolerance of ambiguity of managers on the perceived usefulness of information characteristics of management accounting systems (MAS). An overall measure of usefulness based on the four non-conventional MAS...

This paper provides insight into how environmental information is reflected in the market value of listed Swedish companies. Using the residual income valuation model, we express market value of equity as a function of book value of equity, accounting earnings, and environmental performance,...

Reporting of environmental information along with financial information has become an important research topic. Research to date has focused on the nature of the information reported by companies. This study extends prior research by examining the inclusion of environmental information by...