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Keywords: Capital expenditure
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Journal Articles
Corporate disclosure of environmental capital expenditures: A test of alternative theories
Available to Purchase
Accounting, Auditing & Accountability Journal (2012) 25 (3): 486–507.
Published: 23 March 2012
... of what drives differences in the corporate disclosure of environmental information. The authors add to this body of research by investigating the disclosure of one specific piece of environmental information, the amount of capital expenditures incurred for pollution abatement and control. Charles H...
