A study of the provision of environmental information in financial analysts' research reports

Nilsson, HenrikStockholm School of Economics,Handelshögskolan i Stockholm,Umeå universitet,Handelshögskolan vid Umeå universitet (USBE),Accounting (författare)

LIBRIS-ID:oai:DiVA.org:umu-10572
https://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-10572URI
https://doi.org/10.1002/sd.363DOI
https://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-9841URI
https://research.hhs.se/esploro/outputs/journalArticle/A-study-of-the-provision-of/991001480544006056URI
https://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-14030URI

USBESDA
Reporting of environmental information along with financial information has become an important research topic. Research to date has focused on the nature of the information reported by companies. This study extends prior research by examining the inclusion of environmental information by financial analysts in their research reports on companies in the chemical and in the oil and gas industries. Both companies and financial analysts are divided into subsets by geographic region, Europe and North America. Results show that only 35 per cent of financial analysts' reports have environmental information. Those reports that do have such information have more environmental information for North American companies than for European companies and analysts tend to report more information for companies in their regions. The chemical industry receives more attention, especially for downside information. Copyright © 2008 John Wiley & Sons, Ltd and ERP Environment.

Cunningham, Gary MJönköping University,Umeå universitet,Handelshögskolan vid Umeå universitet (USBE),Umeå School of Business, Umeå University,Jönköping International Business School (SE),IHH, Redovisning och finansiering,Accounting(Swepub:hj)cuga (författare)
Hassel, Lars,1950-Umeå universitet,Handelshögskolan vid Umeå universitet (USBE),Business Administration, Åbo Akademi University, Turku, Finland,Åbo Akademi, School of Business Administration,Accounting(Swepub:umu)laha0002 (författare)
Umeå universitetHandelshögskolan vid Umeå universitet (USBE) (creator_code:org_t)

Ingår i:Sustainable Development: John Wiley & Sons16:3, s. 180-1940968-08021099-1719

Av författaren/redakt...: Nilsson, Henrik; Cunningham, Gary ...; Hassel, Lars, 19 ...

Om ämnet

SAMHÄLLSVETENSKAP: SAMHÄLLSVETENSKA ...; och Ekonomi och näri ...; och Företagsekonomi

Av lärosätet: Umeå universitet; Jönköping University; Handelshögskolan i Stockholm

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