dc.contributor.author | Rainsbury, Liz | |
dc.contributor.author | Hao, Gloria | |
dc.date.accessioned | 2017-05-25T22:08:47Z | |
dc.date.available | 2017-05-25T22:08:47Z | |
dc.date.issued | 2016-11 | |
dc.identifier.uri | https://hdl.handle.net/10652/3748 | |
dc.description.abstract | The study examines factors that affect the environment accounting disclosure levels for a sample of manufacturing and mining listed company in the Shandong province China.
The empirical results show that larger companies are more likely to disclose higher levels of environmental accounting disclosures. Companies operating in industries that produce heavy pollution are also more likely to disclose higher levels of environmental accounting information.
Contrary to expectations companies that are more profitable are less likely to have higher disclosures levels. These results suggest that economic performance is of major importance compared to environmental matters. | en_NZ |
dc.language.iso | en | en_NZ |
dc.rights | All rights reserved | en_NZ |
dc.subject | environmental accounting information | en_NZ |
dc.subject | content analysis | en_NZ |
dc.subject | institutional theory | en_NZ |
dc.title | Environmental accounting disclosures of manufacturing and mining listed companies in Shandong Province, China | en_NZ |
dc.type | Conference Contribution - Oral Presentation | en_NZ |
dc.date.updated | 2017-05-10T05:35:46Z | |
dc.rights.holder | Authors | en_NZ |
dc.subject.marsden | 150101 Accounting Theory and Standards | en_NZ |
dc.identifier.bibliographicCitation | Rainsbury, E. A., & Hao, G. (2016, November). Environmental Accounting Disclosures of Manufacturing and Mining Listed Companies in Shandong Province, China. Paper presented at Auckland Region Accounting Conference, AUT University, Auckland. | en_NZ |
unitec.publication.title | Auckland Region Accounting Conference 2016 | en_NZ |
unitec.conference.title | Auckland Region Accounting Conference 2016 (ARA 2016) | en_NZ |
unitec.conference.org | Auckland Region Accounting (ARA) | en_NZ |
unitec.conference.location | Auckland University of Technology (AUT) | en_NZ |
unitec.conference.sdate | 2016-11 | |
unitec.conference.edate | 2016-11 | |
unitec.peerreviewed | yes | en_NZ |
dc.contributor.affiliation | Unitec Institute of Technology | en_NZ |
dc.contributor.affiliation | Shandong Agricultural University (China) | en_NZ |
unitec.identifier.roms | 59787 | en_NZ |
unitec.institution.studyarea | Accounting and Finance | |