Corporate social awareness and financial outcomes:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Westport, Conn. [u.a.]
Quorum Books
1999
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIV, 194 S. graph. Darst. |
| ISBN: | 1567202438 |
Internformat
MARC
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| 245 | 1 | 0 | |a Corporate social awareness and financial outcomes |c Ahmed Riahi-Belkaoui |
| 250 | |a 1. publ. | ||
| 264 | 1 | |a Westport, Conn. [u.a.] |b Quorum Books |c 1999 | |
| 300 | |a XIV, 194 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 7 | |a Audits d'environnement |2 ram | |
| 650 | 7 | |a Bilan social |2 ram | |
| 650 | 7 | |a Comptabilité sociale |2 ram | |
| 650 | 7 | |a Efficacité de l'organisation |2 ram | |
| 650 | 7 | |a National accounting |2 gtt | |
| 650 | 7 | |a Sociaal bedrijfsbeleid |2 gtt | |
| 650 | 4 | |a Environmental auditing | |
| 650 | 4 | |a Organizational effectiveness | |
| 650 | 4 | |a Social accounting | |
| 650 | 4 | |a Social responsibility of business | |
| 650 | 0 | 7 | |a Unternehmen |0 (DE-588)4061963-1 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Soziale Verantwortung |0 (DE-588)4055737-6 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Sozialbilanz |0 (DE-588)4128220-6 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Unternehmen |0 (DE-588)4061963-1 |D s |
| 689 | 0 | 1 | |a Soziale Verantwortung |0 (DE-588)4055737-6 |D s |
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| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-008572339 | |
Datensatz im Suchindex
| _version_ | 1813509726948818944 |
|---|---|
| adam_text |
Contents
Exhibits ix
Preface xiii
1. Corporate Social Awareness: The Issues 1
2. The Concept of Social Cost in Socio Economic
Accounting 37
3. An Example of Social Cost: Air Pollution 49
4. Financial Outcomes of Corporate Effectiveness: The
Impact on CEO Compensation 69
5. Financial Outcomes of Corporate Effectiveness: The
Impact on Asset Management Performance 87
6. Financial Outcomes of Socio Economic Accounting:
The Financial Determinants of the Social Information
Disclosure Decision 101
7. Financial Outcomes of Socio Economic Accounting:
The User Reaction to the Disclosure of Socio Economic
Accounting Information 123
viii Contents
8. Financial Outcomes of Socio Economic Accounting:
The Market Reaction to Socio Economic Accounting
Information 159
9. Financial Outcomes of Socio Economic Accounting:
The Effects of Regulatory Costs and Level of Exposure
to Environmental Risk on the Extent of Environmental
Disclosure 175
Index 191
Exhibits
1.1 A Framework for Fraud in Accounting 23
3.1 Cost of Abatement 51
3.2 Social Costs of Pollution 52
3.3 Cost of Control and Cost of Pollution 53
3.4 Sum of the CC + CP 54
3.5 Social Cost of Air Pollution and Social Cost of Control 55
3.6 CC + CP at a Minimum 56
3.7 Cost Benefit Table, Hypothetical Example 57
3.8 Determination of Minimum Cost Using Marginal Curves 58
3.9 Determination of Minimum Cost Using Marginal Curves 59
4.1 Sample of Companies Used in the Study 76
x Exhibits
4.2 Regression Results 80
4.3 Regression Results Using Weighted Least Squares 81
5.1 Model of Reputation Building under Conditions of
Incomplete Information about Asset Management
Performance 90
5.2 Descriptive Statistics 95
5.3 Explaining Corporate Reputation in 1987 96
5.4 Explaining Corporate Reputation in 1988 97
6.1 Model of the Determinants of the Corporate Decision to
Disclose Social Information 104
6.2 Sample of Companies Used in the Study 109
6.3 Regression Results 110
6.4 Correlation between Variables 112
7.1 Financial Statements, Conventional Treatment 131
7.2 Financial Statements, Footnote Treatment 135
7.3 Financial Statements, Total Treatment 140
7.4 3X3X2XJV Split Plot Design 145
7.5 Analysis of Variance 145
7.6 Table of Means 147
7.7 Summary of Simple Main Effects 148
8.1 Companies Investigated in the Pulp and Paper Industry 162
Exhibits xi
8.2 Pollution Expenditures/Capital Expenditures versus EPS
Growth 163
8.3 Comparison between Pollution Expenditures/Sales and
EPS Growth 164
8.4 Investigated Companies Disclosing Pollution Control
Expenditures in 1970s Annual Reports 168
8.5 Average Residual Errors 170
8.6 Plot of Average Errors 171
9.1 Sample of Firms 179
9.2 Descriptive Statistics and Correlation Analysis of the
Alternative Measures of Regulating Costs 181
9.3 Factor Analysis 183
9.4 Descriptive Statistics and Correlation Analysis of Firm
Specific Variables 185
9.5 Results of Cross Sectional Regression Model
Investigating the Determinants of Environmental
Disclosure 186 |
| any_adam_object | 1 |
| author | Riahi-Belkaoui, Ahmed 1943- |
| author_GND | (DE-588)121828409 |
| author_facet | Riahi-Belkaoui, Ahmed 1943- |
| author_role | aut |
| author_sort | Riahi-Belkaoui, Ahmed 1943- |
| author_variant | a r b arb |
| building | Verbundindex |
| bvnumber | BV012620428 |
| callnumber-first | H - Social Science |
| callnumber-label | HD60 |
| callnumber-raw | HD60 |
| callnumber-search | HD60 |
| callnumber-sort | HD 260 |
| callnumber-subject | HD - Industries, Land Use, Labor |
| classification_rvk | QP 323 |
| ctrlnum | (OCoLC)39368570 (DE-599)BVBBV012620428 |
| dewey-full | 658.4/08 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.4/08 |
| dewey-search | 658.4/08 |
| dewey-sort | 3658.4 18 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 1. publ. |
| format | Book |
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| id | DE-604.BV012620428 |
| illustrated | Illustrated |
| indexdate | 2024-10-21T08:00:48Z |
| institution | BVB |
| isbn | 1567202438 |
| language | English |
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| spelling | Riahi-Belkaoui, Ahmed 1943- Verfasser (DE-588)121828409 aut Corporate social awareness and financial outcomes Ahmed Riahi-Belkaoui 1. publ. Westport, Conn. [u.a.] Quorum Books 1999 XIV, 194 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Audits d'environnement ram Bilan social ram Comptabilité sociale ram Efficacité de l'organisation ram National accounting gtt Sociaal bedrijfsbeleid gtt Environmental auditing Organizational effectiveness Social accounting Social responsibility of business Unternehmen (DE-588)4061963-1 gnd rswk-swf Soziale Verantwortung (DE-588)4055737-6 gnd rswk-swf Sozialbilanz (DE-588)4128220-6 gnd rswk-swf Unternehmen (DE-588)4061963-1 s Soziale Verantwortung (DE-588)4055737-6 s DE-604 Sozialbilanz (DE-588)4128220-6 s HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008572339&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Riahi-Belkaoui, Ahmed 1943- Corporate social awareness and financial outcomes Audits d'environnement ram Bilan social ram Comptabilité sociale ram Efficacité de l'organisation ram National accounting gtt Sociaal bedrijfsbeleid gtt Environmental auditing Organizational effectiveness Social accounting Social responsibility of business Unternehmen (DE-588)4061963-1 gnd Soziale Verantwortung (DE-588)4055737-6 gnd Sozialbilanz (DE-588)4128220-6 gnd |
| subject_GND | (DE-588)4061963-1 (DE-588)4055737-6 (DE-588)4128220-6 |
| title | Corporate social awareness and financial outcomes |
| title_auth | Corporate social awareness and financial outcomes |
| title_exact_search | Corporate social awareness and financial outcomes |
| title_full | Corporate social awareness and financial outcomes Ahmed Riahi-Belkaoui |
| title_fullStr | Corporate social awareness and financial outcomes Ahmed Riahi-Belkaoui |
| title_full_unstemmed | Corporate social awareness and financial outcomes Ahmed Riahi-Belkaoui |
| title_short | Corporate social awareness and financial outcomes |
| title_sort | corporate social awareness and financial outcomes |
| topic | Audits d'environnement ram Bilan social ram Comptabilité sociale ram Efficacité de l'organisation ram National accounting gtt Sociaal bedrijfsbeleid gtt Environmental auditing Organizational effectiveness Social accounting Social responsibility of business Unternehmen (DE-588)4061963-1 gnd Soziale Verantwortung (DE-588)4055737-6 gnd Sozialbilanz (DE-588)4128220-6 gnd |
| topic_facet | Audits d'environnement Bilan social Comptabilité sociale Efficacité de l'organisation National accounting Sociaal bedrijfsbeleid Environmental auditing Organizational effectiveness Social accounting Social responsibility of business Unternehmen Soziale Verantwortung Sozialbilanz |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008572339&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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