A THEORETICAL MODEL OF CORPORATE GOVERNANCE AND ENVIRONMENTAL DISCLOSURES BASED ON COST MANAGEMENT APPROACH

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SEPASI SAHAR; ESMAEILI KEJANI MOHAMMAD

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2014 | Volume:3 | Issue:9 Page(s): 147-159

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Title

A THEORETICAL MODEL OF CORPORATE GOVERNANCE AND ENVIRONMENTAL DISCLOSURES BASED ON COST MANAGEMENT APPROACH

Author(s)

SEPASI SAHAR | ESMAEILI KEJANI MOHAMMAD | Issue Writer Certificate

Keywords

MODELQ2

ENVIRONMENTAL DISCLOSUREQ1

COST MANAGEMENTQ2

Abstract

The increasing global concern for the environment, the demand for increased stakeholder reporting, and the importance of sound corporate governance structures have triggered the need for more research into the value creation of ENVIRONMENTAL DISCLOSURE for stakeholders and its integration within corporate governance structures. The main objective of the current study is to theoretically examine the relationship between corporate governance and corporate ENVIRONMENTAL DISCLOSUREs. The study utilizes library research methodology and distinguishes between the different categories or areas of activity to which ENVIRONMENTAL DISCLOSURE relates as well as between the different types of environmental information content. Based on related theories in this area, the study argues that the quantity and quality of corporate ENVIRONMENTAL DISCLOSURE directed to various stakeholders are enhanced when managers’ opportunism is monitored by corporate governance mechanisms, thereby, reducing the information gap or asymmetry.

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APA: Copy

SEPASI, SAHAR, & ESMAEILI KEJANI, MOHAMMAD. (2014). A THEORETICAL MODEL OF CORPORATE GOVERNANCE AND ENVIRONMENTAL DISCLOSURES BASED ON COST MANAGEMENT APPROACH. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 3(9), 147-159. SID. https://sid.ir/paper/238126/en

Vancouver: Copy

SEPASI SAHAR, ESMAEILI KEJANI MOHAMMAD. A THEORETICAL MODEL OF CORPORATE GOVERNANCE AND ENVIRONMENTAL DISCLOSURES BASED ON COST MANAGEMENT APPROACH. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2014;3(9):147-159. Available from: https://sid.ir/paper/238126/en

IEEE: Copy

SAHAR SEPASI, and MOHAMMAD ESMAEILI KEJANI, “A THEORETICAL MODEL OF CORPORATE GOVERNANCE AND ENVIRONMENTAL DISCLOSURES BASED ON COST MANAGEMENT APPROACH,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 3, no. 9, pp. 147–159, 2014, [Online]. Available: https://sid.ir/paper/238126/en

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