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

Official URL: https://mar.uitm.edu.my/

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.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Faux, Jeffrey
UNSPECIFIED
Subjects: K Law > K Law in general. Comparative and uniform law. Jurisprudence > Comparative law. International uniform Law > Environmental law > Environmental reporting
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 1675-4077
Volume: 7
Number: 2
Page Range: pp. 95-116
Keywords: Environmental reporting, Display formats, Utility, sufficiency
Date: December 2008
URI: https://ir.uitm.edu.my/id/eprint/222
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222

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