Karim, Khondkar E.; Lacina, Michael J.; Rutledge, Robert W. - In: Environmental accounting : commitment and propaganda, (pp. 77-109). 2006
This paper examines factors that are associated with the level of a firm's environmental disclosure in the footnotes of its annual report financial statements and its 10-K report filed with the Securities and Exchange Commission (SEC). The levels of environmental disclosure are measured using...