| Autor: |
Le, Phuong Tram-Anh |
| Přispěvatelé: |
Université Grenoble Alpes - Institut d'Administration des Entreprises (UGA IAE), Université Grenoble Alpes [2016-2019] (UGA [2016-2019]), Véronique Blum |
| Jazyk: |
angličtina |
| Rok vydání: |
2019 |
| Předmět: |
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| Zdroj: |
Business administration. 2019 |
| Popis: |
The remainder of the paper is organized as follow. Chapter 1 presents a brief description of the mechanism in accounting for environmental provision. Chapter 2 provides the discussion and the finding on IAS 37 Provisions, Contingent Liabilities, and Contingent Assets. Chapter 3 presents the findings from prior studies on environmental accounting research. Chapter 4 provides a description of the empirical works and the methodology from prior research on environmental provision and environmental disclosure. Chapter 5 presents extra-financial information and decommissioning cost. Chapter 6 explores the annual reports on the provisions of different companies. Chapter 7 presents the research questions which we aim to investigate in the future. Chapter 8 and Chapter 9 explain the sample selection and the methodology that we will employ in future research. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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