Displaying environmental information to satisfy utility and sufficiency in entity reporting / Jeffrey Faux

Faux, Jeffrey (2008) Displaying environmental information to satisfy utility and sufficiency in entity reporting / Jeffrey Faux. Malaysian Accounting Review, 7 (2). pp. 95-116. ISSN 1675-4077

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Abstract

Entity reporting of environmental information may take many forms and assessing the utility and sufficiency of environmental reports could assist in determining which display formats provide greater usefulness to users for decision making. The utility and sufficiency of certain display formats were assessed in this study by providing three user groups (shareholders,shareholder/environmentalists and environmentalists) with a scenario(vignette) and one of four alternative report displays: monetary, statistical, narrative or pictorial. The preference by user groups for narrative disclosure and the deemed inadequacy of the display in terms of sufficiency were significant findings of this study.

Item Type: Article
Creators:
CreatorsEmail
Faux, JeffreyUNSPECIFIED
Subjects: K Law > K Law in general. Comparative and uniform law. Jurisprudence > Comparative law. International uniform law > Environmental law > Environmental reporting
Divisions: Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
ISSN: 1675-4077
Volume: 7
Number: 2
Page Range: pp. 95-116
Item ID: 222
Uncontrolled Keywords: Environmental reporting, Display formats, Utility, sufficiency
Last Modified: 15 Aug 2017 08:07
Depositing User: Staf Pendigitalan 1
URI: http://ir.uitm.edu.my/id/eprint/222

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