Environmental Disclosures and Relevance. Environmental Disclosures and Relevance.

Environmental Disclosures and Relevance‪.‬

Academy of Accounting and Financial Studies Journal 2005, May, 9, 2

Academy of Accounting and Financial Studies Journal
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Publisher Description

ABSTRACT Environmental disclosure is a type of social reporting that provides information to help users assess environmental risk. Environmental risk is the probability and amount of future expenditures for environmental liabilities. The SEC issued Staff Accounting Bulletin No. 92 (SAB 92) presenting detailed suggestions for environmental disclosures that integrated the current FASB standards and the SEC requirements. With specific guidance on environment reporting, and considering the SEC's enforcement power, SAB 92 should have had a significant impact on the amounts and types of environmental disclosure provided by firms. In addition, if the objectives of SAB 92 are fulfilled, the information provided should correlate with reporting firms' environmental risk.

GENRE
Business & Personal Finance
RELEASED
2005
May 1
LANGUAGE
EN
English
LENGTH
20
Pages
PUBLISHER
The DreamCatchers Group, LLC
SELLER
The Gale Group, Inc., a Delaware corporation and an affiliate of Cengage Learning, Inc.
SIZE
266.4
KB

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