Voluntarism versus regulation: Lessons from public disclosure of environmental performance information in Norwegian companies

A study explores the development of environmental disclosure during periods of voluntarism and during periods with changed statutory requirements. More specific, the question is how volume and content variety of environmental disclosure in financial statements are immediately affected by statutory r...

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Bibliographische Detailangaben

Veröffentlicht in:	Journal of accounting & organizational change 2009-10, Vol.5 (4), p.472-489
Hauptverfasser:	Fallan, Even, Fallan, Lars
Format:	Artikel
Sprache:	eng
Schlagworte:	Disclosure Environmental accounting Financial reporting Government regulations Longitudinal studies Regulation Studies
Online-Zugang:	Volltext
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