Accounting for the environmental impacts of Texaco's operations in Ecuador: Chevron's contingent environmental liability disclosures

Autor:	Douglas G Chene, Jeffrey Gramlich, Stacie Buccina
Rok vydání:	2013
Předmět:	business.industry Oil drilling Accounting Chevron (geology) Environmental liability Obligation business Stakeholder theory Finance Legitimacy theory
Zdroj:	Accounting Forum. 37:110-123
ISSN:	1467-6303 0155-9982
DOI:	10.1016/j.accfor.2013.04.003
Popis:	This paper examines the disclosure of a contingent legal obligation that arose as a result of Texaco Inc.’s oil drilling and extraction activities in Ecuador. We examine Texaco's and, after Texaco'...
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::b87734cbaed0dcaeccb25132ec26a440 https://doi.org/10.1016/j.accfor.2013.04.003 Zobrazit plný text záznamu Full Text from ScienceDirect