衡量环境法规对卡车运输业的财务影响

Research in Accounting Regulation Pub Date : 2017-10-01 DOI:10.1016/j.racreg.2017.09.007

Michael T. Dugan , Elizabeth H. Turner , Mark A. Thompson , Susan M. Murray

{"title":"衡量环境法规对卡车运输业的财务影响","authors":"Michael T. Dugan , Elizabeth H. Turner , Mark A. Thompson , Susan M. Murray","doi":"10.1016/j.racreg.2017.09.007","DOIUrl":null,"url":null,"abstract":"<div><p>Since 2002, the Environmental Protection Agency has enacted federal regulations aimed at reducing pollution caused by diesel engines. This study provides an empirical examination of the effect of EPA regulations on the financial performance of firms in the trucking industry. The findings are relevant to regulators, practitioners, and academics because it addresses the impact of environmental regulations as well as the financial accounting standards process.</p></div>","PeriodicalId":101074,"journal":{"name":"Research in Accounting Regulation","volume":"29 2","pages":"Pages 152-158"},"PeriodicalIF":0.0000,"publicationDate":"2017-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.racreg.2017.09.007","citationCount":"7","resultStr":"{\"title\":\"Measuring the financial impact of environmental regulations on the trucking industry\",\"authors\":\"Michael T. Dugan , Elizabeth H. Turner , Mark A. Thompson , Susan M. Murray\",\"doi\":\"10.1016/j.racreg.2017.09.007\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>Since 2002, the Environmental Protection Agency has enacted federal regulations aimed at reducing pollution caused by diesel engines. This study provides an empirical examination of the effect of EPA regulations on the financial performance of firms in the trucking industry. The findings are relevant to regulators, practitioners, and academics because it addresses the impact of environmental regulations as well as the financial accounting standards process.</p></div>\",\"PeriodicalId\":101074,\"journal\":{\"name\":\"Research in Accounting Regulation\",\"volume\":\"29 2\",\"pages\":\"Pages 152-158\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2017-10-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1016/j.racreg.2017.09.007\",\"citationCount\":\"7\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Research in Accounting Regulation\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S1052045717300358\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Research in Accounting Regulation","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1052045717300358","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}

引用次数: 7

摘要

自2002年以来，美国环境保护署(Environmental Protection Agency)颁布了旨在减少柴油发动机造成的污染的联邦法规。本研究提供了EPA法规对卡车运输业公司财务绩效影响的实证检验。研究结果与监管机构、从业人员和学者相关，因为它解决了环境法规和财务会计准则流程的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

Measuring the financial impact of environmental regulations on the trucking industry

Since 2002, the Environmental Protection Agency has enacted federal regulations aimed at reducing pollution caused by diesel engines. This study provides an empirical examination of the effect of EPA regulations on the financial performance of firms in the trucking industry. The findings are relevant to regulators, practitioners, and academics because it addresses the impact of environmental regulations as well as the financial accounting standards process.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Research in Accounting Regulation

自引率

0.00%

发文量