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,...

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,...

This paper presents an investigation of how the new demands for auditing environmental information in the administrative reports are perceived by Swedish accountants. Responses from 123 surveyed authorized public accountants show that they have a positive attitude towards environmental...