Factors influencing environmental accounting and disclosure practices in India: empirical evidence from nifty companies.
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TextPublication details: Hydrabad IUP Publication Februaury 2016Description: 21-34 p. PaperSubject(s):
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MURTHY, E N ACCOUNTING RESEARCH & AUDIT PRACTICES
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The study examines the factors determining the level of environmental disclosure information by taking a sample of NIFTY 50 companies from National Stock Exchange (NSE). The environmental information disclosure is measured by using an Environmental Accounting Disclosure Index (EADI) and the variables used in the study are profitability, corporate size, age, financial leverage, industry type, legal ownership and foreign operations. The relationship is tested using multiple regression analysis. The results show that there is a positive relationship between EADI and profitability, financial leverage, industry type and legal ownership, and a negative relationship between EADI and corporate size, age and foreign operations. [ABSTRACT FROM AUTHOR] (AN: 113440707), Database: Business Source Elite
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