Cho, Charles H.; Freedman, Martin; Patten, Dennis M. - In: Accounting, Auditing & Accountability Journal 25 (2012) 3, pp. 486-507
Purpose – The purpose of this paper is to examine three potential explanations for the corporate choice to disclose environmental capital spending amounts. Design/methodology/approach – Using archival data from a sample of Fortune 500 US firms operating in industries subject to both the...