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Research On Disclosure And Regulation Of Environmental Accounting Information

Posted on:2012-03-25Degree:DoctorType:Dissertation
Country:ChinaCandidate:J M WangFull Text:PDF
GTID:1109330482952253Subject:Accounting
Abstract/Summary:PDF Full Text Request
Environmental accounting information disclosure and control issue has been a focus and hot topic in environmental accounting theoretical research. In recent years, The frequent occurrence of a series of environmental disasters has caused a heated debate on voluntary or mandatory disclosure of environmental accounting information in the accounting profession. And meanwhile the effectiveness of the control of environmental accounting information had doubts:is that valid that the regulation for environmental accounting information disclosing in the promotion of corporate environmental accounting information and in the elevation of the transparency of environmental accounting information.It is based on the needs of this theory and reality that the paper makes more in-depth discussion on the mode of environmental accounting information disclosure --voluntary or forced, using the theoretical analysis and model description methods for comparison and demonstration. On the basis, it studies the effectiveness of controls for environmental accounting information disclosure with empirical methods. Also, this paper makes a preliminary exploratory study on appropriate environmental disclosure control issues.This study develops along this logical sequence:the environmental disclosure of non-control or control---- control ----control effectiveness (empirical evidences) ----the moderation analysis of Control ----the control of the control.In its first three chapters, it clarifies the meaning of environmental accounting information and its boundary, and then makes theory analysis, inquiry and argument on environmental accounting information from the two aspects of non-regulated and controlled separately.Voluntary or mandatory, non-controlled or the control? This is the main question to answer in the fourth chapter and also is the focus of this article. which manner is more effective for environmental information disclosure on earth? The paper makes a series of speculative, comparison and verification on voluntary disclosure of environmental accounting information or forced, based on various aspects and perspectives such as comparison to the characteristics and risks of non-regulatory and regulation of accounting information from the environment, disclosure historical origin of the game process, the feasibility of control mechanisms of information disclosure, legitimacy theory and control needs analysis, Kuen Fan-style paradigm of assessment theory and information disclosure, differences between the information disclosure and control in native and foreign countries, analysis on status quo about information disclosure and control in our country. It paper draws the following conclusion:Based on the transition stage of economic development in our country, environmental accounting information disclosure regulation is more reasonable compared with the non-regulatory.Is the regulation effective? Especially a series of outbreaks related to environmental events in recent years, the effectiveness of controls led to a more controversial, which is a focus in the fifth chapter. Based on the relevant environmental accounting information released from the annual reports of 727 listed companies in China’s Shanghai Stock Exchange in 2006, this paper builds environmental accounting information disclosure content framework and measures the level of corporate environmental accounting information disclosure as well based on the accounting information quality characteristics. On this basis, from the perspective of an external regulatory pressure, it makes a correlation study between environmental accounting information disclosure and external control of the pressure. The results show that the level of environmental information disclosure is impacted by the regulatory pressure and the effect is remarkable. Environmental accounting information disclosure regulation is an integral and important factor to improve the level of corporate disclosure of environmental information. The control system is contributing to improve the transparency of environmental accounting information.After empirical research in the control effectiveness, this article Proposes an early warning on possible control inadequate or over environment accounting information disclosure,and emphasizes the appropriate control issues on disclosure of environmental accounting information. Meanwhile, that China’s environmental disclosure control failure may occur is discussed. The paper raises coordination and oversight issues on non-governmental pressure on government regulation. In the end, the paper proposes study conclusions, points out Research deficiencies and gives future research directions.The paper uses a combination of methods of normative analysis and empirical analysis from a theoretical explanation to the empirical analysis, the gradual path to a study in depth. It focuses on the diversity of research methods for the issue for environmental accounting information disclosure and regulatory issue is a matter of multidisciplinary research field. The paper uses the resource economics, information economics, law, game theory and other disciplines of knowledge and makes organic combination in the use of normative study, Data analysis, comparative analysis, investigation files, the model analysis, and other research methods. Greater use of mathematical models and analyze data have made the conclusions convincing.As control of environmental disclosure is a relatively new field of study and from an overview of the whole paper, the main innovation of this paper is in the following areas:1)It can discuss from the perspective of external control of corporate environmental disclosure issues. Previous studies have focused more on effects from the internal business environment to explore the reasons for affecting accounting information disclosure, and this study are mainly focused on the perspective from the external control for corporate environmental disclosure issues, which has some unique perspective.2) It has built an content framework of environmental accounting Information disclosure of the listed companies. Depart from the characteristics of accounting information quality the study has built environmental accounting information disclosure’s content framework with proposed environmental informational disclosure of 22 items, which provides a more unique idea and more comprehensive disclosure format for the establishment of environmental accounting information disclosure mode.3) The paper does some researches on determining items weights of corporate environmental accounting information. Similar studies with the index measuring the level of environmental accounting information did not generally calculate the weights for the items each, just adding up the different items directly. Distinctively, the article,in the measurement of the level of corporate environmental information disclosure, examines the weights of all kinds of items of environmental accounting information and provides a more reasonable and objective evidence, which is still rare in similar studies.4)It has studied the environmental accounting information control balance. Reviewing different theories of environmental accounting information disclosure and controls in detail, it has put forward the views on Implementation of environmental accounting information disclosure control reasons, characteristics, content, mode and other issues. Also, this paper analyzes the economic consequences of regulation and its balance for the environmental accounting control and puts forward to moderate control point of view. The article establishes a important position and role of governmentIn summary, environmental accounting information disclosure and regulation are related to the environment and accounting, disclosure and regulation and other fields, whose research involves many aspects. Also Chinese and foreign environmental accounting information and control theoretical literature is not more than a starting point. The existing research is from a weak foundation. This study is only a preliminary exploration to the environmental accounting information disclosure and regulation. I believe that with the development of practice, the research for the issue will become increasingly mature.
Keywords/Search Tags:Environmental Accounting, Information Disclosure, Regulation
PDF Full Text Request
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