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dc.contributor.authorRainsbury, Liz
dc.contributor.authorHao, Gloria
dc.description.abstractThe study examines factors that affect the environment accounting disclosure levels for a sample of manufacturing and mining listed company in the Shandong province China. The empirical results show that larger companies are more likely to disclose higher levels of environmental accounting disclosures. Companies operating in industries that produce heavy pollution are also more likely to disclose higher levels of environmental accounting information. Contrary to expectations companies that are more profitable are less likely to have higher disclosures levels. These results suggest that economic performance is of major importance compared to environmental matters.en_NZ
dc.rightsAll rights reserveden_NZ
dc.subjectenvironmental accounting informationen_NZ
dc.subjectcontent analysisen_NZ
dc.subjectinstitutional theoryen_NZ
dc.titleEnvironmental accounting disclosures of manufacturing and mining listed companies in Shandong Province, Chinaen_NZ
dc.typeConference Contribution - Oral Presentationen_NZ
dc.subject.marsden150101 Accounting Theory and Standardsen_NZ
dc.identifier.bibliographicCitationRainsbury, E. A., & Hao, G. (2016, November). Environmental Accounting Disclosures of Manufacturing and Mining Listed Companies in Shandong Province, China. Paper presented at Auckland Region Accounting Conference, AUT University, Auckland.en_NZ
unitec.publication.titleAuckland Region Accounting Conference 2016en_NZ
unitec.conference.titleAuckland Region Accounting Conference 2016 (ARA 2016)en_NZ
unitec.conference.orgAuckland Region Accounting (ARA)en_NZ
unitec.conference.locationAuckland University of Technology (AUT)en_NZ
dc.contributor.affiliationUnitec Institute of Technologyen_NZ
dc.contributor.affiliationShandong Agricultural University (China)en_NZ
unitec.institution.studyareaAccounting and Finance

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