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A study of the prov...
A study of the provision of environmental information in financial analysts' research reports
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- Nilsson, Henrik (author)
- Stockholm School of Economics,Handelshögskolan i Stockholm,Umeå universitet,Handelshögskolan vid Umeå universitet (USBE),Accounting
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- Cunningham, Gary M (author)
- Jönköping University,Umeå universitet,Handelshögskolan vid Umeå universitet (USBE),Umeå School of Business, Umeå University,Jönköping International Business School (SE),IHH, Redovisning och finansiering,Accounting
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- Hassel, Lars, 1950- (author)
- Umeå universitet,Handelshögskolan vid Umeå universitet (USBE),Business Administration, Åbo Akademi University, Turku, Finland,Åbo Akademi, School of Business Administration,Accounting
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(creator_code:org_t)
- 2008
- 2008
- English.
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In: Sustainable Development. - : John Wiley & Sons. - 0968-0802 .- 1099-1719. ; 16:3, s. 180-194
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Abstract
Subject headings
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- 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.
Subject headings
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business (hsv//eng)
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
Keyword
- environmental information
- financial analysts' reports
- equity valuation
- content analysis
Publication and Content Type
- ref (subject category)
- art (subject category)
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