Abstract

http://ssrn.com/abstract=405643
 
 

References (60)



 
 

Citations (2)



 


 



The Relations Among Environmental Disclosure, Environmental Performance, and Economic Performance: A Simultaneous Equations Approach


Sulaiman Al-Tuwaijri


King Fahd University of Petroleum and Minerals - Department of Accounting and Management Info Systems

Theodore E. Christensen


Brigham Young University - Marriott School of Management

K.E. Hughes II


Louisiana State University, Baton Rouge - E.J. Ourso College of Business Administration

April 2003


Abstract:     
This study provides an integrated analysis of the interrelations among (1) environmental disclosure, (2) environmental performance, and (3) economic performance. Based on the argument that management's (unobservable) overall strategy affects each of these corporate responsibilities, we conjecture that prior literature's mixed results describing their interrelations may be attributable to the fact that researchers have not considered these functions to be jointly determined. After endogenizing these corporate functions in simultaneous equations models, we obtain results that suggest "good" environmental performance is significantly associated with "good" economic performance, and also with more extensive quantifiable environmental disclosures of specific pollution measures and occurrences.

Number of Pages in PDF File: 39

Keywords: Environmental Performance, Environmental Disclosure, Simultaneous Equations Models

JEL Classification: G12, M41, M45

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Date posted: July 16, 2003  

Suggested Citation

Al-Tuwaijri, Sulaiman and Christensen, Theodore E. and Hughes, K.E., The Relations Among Environmental Disclosure, Environmental Performance, and Economic Performance: A Simultaneous Equations Approach (April 2003). Available at SSRN: http://ssrn.com/abstract=405643 or http://dx.doi.org/10.2139/ssrn.405643

Contact Information

Sulaiman A. Al-Tuwaijri
King Fahd University of Petroleum and Minerals - Department of Accounting and Management Info Systems ( email )
Dhahran 31261
Saudi Arabia
Theodore E. Christensen (Contact Author)
Brigham Young University - Marriott School of Management ( email )
Provo, UT 84602
United States
801-422-1768 (Phone)
801-422-0621 (Fax)
K.E. (Skip) Hughes II
Louisiana State University, Baton Rouge - E.J. Ourso College of Business Administration ( email )
Baton Rouge, LA 70803-6308
United States
225-578-6216 (Phone)
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