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Company specific determinants of greenhouse gases disclosures

Company specific determinants of greenhouse gases disclosures
Company specific determinants of greenhouse gases disclosures
Findings - The results indicate that company size, gearing, financial slack and two industries (consumer services and industrials) are significantly associated with GHG disclosures while profitability, liquidity and capital expenditure are not. When the authors disaggregate GHG disclosures into qualitative and quantitative, the results suggest that the effect of some company factors differ depending on the type of GHG disclosures.
Company specific, Disclosure, Financial variables, Greenhouse gases
0967-5426
323 - 338
Chithambo, Lyton
773cbe33-07d5-4c33-8ed9-3ffea26b7286
Tauringana, Venancio
27634458-b041-4bc1-94da-3e031d777e4f
Chithambo, Lyton
773cbe33-07d5-4c33-8ed9-3ffea26b7286
Tauringana, Venancio
27634458-b041-4bc1-94da-3e031d777e4f

Chithambo, Lyton and Tauringana, Venancio (2014) Company specific determinants of greenhouse gases disclosures. International Journal of Management Accounting Research, 15 (3), 323 - 338.

Record type: Article

Abstract

Findings - The results indicate that company size, gearing, financial slack and two industries (consumer services and industrials) are significantly associated with GHG disclosures while profitability, liquidity and capital expenditure are not. When the authors disaggregate GHG disclosures into qualitative and quantitative, the results suggest that the effect of some company factors differ depending on the type of GHG disclosures.

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More information

Published date: November 2014
Keywords: Company specific, Disclosure, Financial variables, Greenhouse gases
Organisations: Southampton Business School
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Identifiers

Local EPrints ID: 398220
URI: http://eprints.soton.ac.uk/id/eprint/398220
ISSN: 0967-5426
PURE UUID: 2b70e966-62d3-4c01-9d12-95b5630b90f0
ORCID for Venancio Tauringana: ORCID iD orcid.org/0000-0002-1433-324X

Catalogue record

Date deposited: 20 Jul 2016 16:36
Last modified: 09 Jan 2022 03:28

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Contributors

Author: Lyton Chithambo
Author: Venancio Tauringana ORCID iD

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