As corporations become more environmentally aware, accountants must deal with constantly changing environmental issues and regulations. The purpose of this dissertation was to examine descriptively and empirically the environmental disclosures made by a sample of chemical firms. Three sources of disclosures were examined. These sources included: (1) the Environmental Protection Agency (EPA), (2) the press, and (3) the firm. / The findings indicate that environmental disclosures are generated both internally and externally. The majority of the 3,705 disclosures examined were current in nature, were found in press sources, were nontechnical in nature, were qualitative in nature, dealt with pollution issues, and mentioned no specific environmental regulations. Using cluster analysis, the firms clustered into high, medium, and low disclosure categories based on environmental and financial data. In addition, the EPA press releases were examined for information content using a variance methodology. The results showed a reaction to the EPA press releases during the disclosure week and in some instances the reaction continued for several weeks following the disclosure. / Source: Dissertation Abstracts International, Volume: 54-07, Section: A, page: 2640. / Chairman: William A. Hillison. / Thesis (Ph.D.)--The Florida State University, 1993.
| Identifer | oai:union.ndltd.org:fsu.edu/oai:fsu.digital.flvc.org:fsu_76918 |
| Contributors | Dunn, Sarah Anne., Florida State University |
| Source Sets | Florida State University |
| Language | English |
| Detected Language | English |
| Type | Text |
| Format | 208 p. |
| Rights | On campus use only. |
| Relation | Dissertation Abstracts International |
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