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The SEC’s Pollution Disclosure Requirements: Are They Meaningful?
Freedman, Martin , and Bikki Jaggi
24/2  (Winter 1981): 60-67

Analyzes the relevance of the pollution disclosure requirements of the U.S. Securities and Exchange Commission in the financial statements of the company. Lack of enthusiasm in the management of disclosing pollution information; Economic rationale behind the disclosure; Impact of pollution expenditures on the earnings performance of firms; Reaction of investors to social disclosures.

 

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