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Discussion: "An Empirical Examination of Factors Affecting the Timing of Environmental Accounting Standard Adoption and the Impact on Corporate Valuation".
- Source :
- Journal of Accounting, Auditing & Finance; Summer99, Vol. 14 Issue 3, p314-319, 6p
- Publication Year :
- 1999
-
Abstract
- The author critiques the paper, "An Empirical Examination of Factors Affecting the Timing of Environmental Accounting Standard Adoption and the Impact on Corporate Valuation," by Yue Li and Bruce McConomy published in the Summer 1999 issue. Inspite of the researchers' assertions in the paper, the did not make clear reasons for examining adoption timing. The hypotheses and analysis they made do not have any connection with their initial assertions. Furthermore, the incongruence between the paper's findings and its hypotheses are contrasted.
- Subjects :
- ACCOUNTING standards
BOOKKEEPING
FINANCE
BUSINESS
DISCLOSURE
Subjects
Details
- Language :
- English
- ISSN :
- 0148558X
- Volume :
- 14
- Issue :
- 3
- Database :
- Complementary Index
- Journal :
- Journal of Accounting, Auditing & Finance
- Publication Type :
- Academic Journal
- Accession number :
- 12132108
- Full Text :
- https://doi.org/10.1177/0148558X9901400308