Matches in SemOpenAlex for { <https://semopenalex.org/work/W4246821743> ?p ?o ?g. }
Showing items 1 to 54 of
54
with 100 items per page.
- W4246821743 endingPage "409" @default.
- W4246821743 startingPage "407" @default.
- W4246821743 abstract "We draw from prior research in political science, management, and accounting to develop a basis from which to examine how corporations try to influence legislation and legislators for their self-interest and deviate from their expected accountability [see Gray R, Owen D, Adams C. Accounting and accountability: changes and challenges in corporate social and environmental reporting. London, UK: Prentice Hall; 1996; Gray R, Dey C, Owen D, Evans R, Zadek S. Struggling with the praxis of social accounting: stakeholders, accountability, audits and procedures. Accounting, Auditing & Accountability Journal 1997;10(3):325–64]. Specifically, we investigate how PAC contributions, a type of corporate political strategy, can be used as a tool for business entities to deviate from their reporting responsibility.The Emergency Planning and Community Right-to-Know Act of 1986 (EPCRA) was drafted and passed immediately following the 1984 Union Carbide gas leak incident in Bhopal, India, as a result of rising environmental concerns and demand for right-to-know regulation. Among other pollution prevention policies and regulations, one feature of this legislation requires firms from certain industries to publicly disclose information related to their toxic chemical releases.This study provides empirical evidence that affected firms were already striving to reduce or mitigate environmental disclosure regulations, using political avenues, despite global environmental crises. The analysis finds that a sample of firms from the chemical and petroleum industries made significant campaign contributions to legislators deemed influential in the passage of the EPCRA. Moreover, we report that this use of political strategy, evidenced by the relatively high amount of contributions, may have affected the roll-call vote on the passage of an EPCRA disclosure-related amendment. Our results are consistent with the argument that firms that will be affected by pending regulations become actively involved in politics to reduce public policy pressure and exposure." @default.
- W4246821743 created "2022-05-12" @default.
- W4246821743 date "1992-12-01" @default.
- W4246821743 modified "2023-10-17" @default.
- W4246821743 title "Subject index for volume 12" @default.
- W4246821743 doi "https://doi.org/10.1016/0195-9255(92)90031-r" @default.
- W4246821743 hasPublicationYear "1992" @default.
- W4246821743 type Work @default.
- W4246821743 citedByCount "0" @default.
- W4246821743 crossrefType "journal-article" @default.
- W4246821743 hasConcept C121955636 @default.
- W4246821743 hasConcept C141261163 @default.
- W4246821743 hasConcept C144133560 @default.
- W4246821743 hasConcept C17744445 @default.
- W4246821743 hasConcept C199521495 @default.
- W4246821743 hasConcept C199539241 @default.
- W4246821743 hasConcept C2775997212 @default.
- W4246821743 hasConcept C2776007630 @default.
- W4246821743 hasConcept C2777351106 @default.
- W4246821743 hasConcept C3116431 @default.
- W4246821743 hasConcept C39549134 @default.
- W4246821743 hasConcept C94625758 @default.
- W4246821743 hasConceptScore W4246821743C121955636 @default.
- W4246821743 hasConceptScore W4246821743C141261163 @default.
- W4246821743 hasConceptScore W4246821743C144133560 @default.
- W4246821743 hasConceptScore W4246821743C17744445 @default.
- W4246821743 hasConceptScore W4246821743C199521495 @default.
- W4246821743 hasConceptScore W4246821743C199539241 @default.
- W4246821743 hasConceptScore W4246821743C2775997212 @default.
- W4246821743 hasConceptScore W4246821743C2776007630 @default.
- W4246821743 hasConceptScore W4246821743C2777351106 @default.
- W4246821743 hasConceptScore W4246821743C3116431 @default.
- W4246821743 hasConceptScore W4246821743C39549134 @default.
- W4246821743 hasConceptScore W4246821743C94625758 @default.
- W4246821743 hasIssue "4" @default.
- W4246821743 hasLocation W42468217431 @default.
- W4246821743 hasOpenAccess W4246821743 @default.
- W4246821743 hasPrimaryLocation W42468217431 @default.
- W4246821743 hasRelatedWork W2105296560 @default.
- W4246821743 hasRelatedWork W2159232701 @default.
- W4246821743 hasRelatedWork W2175110632 @default.
- W4246821743 hasRelatedWork W2276595005 @default.
- W4246821743 hasRelatedWork W2742150371 @default.
- W4246821743 hasRelatedWork W3122218373 @default.
- W4246821743 hasRelatedWork W3126142360 @default.
- W4246821743 hasRelatedWork W3175034044 @default.
- W4246821743 hasRelatedWork W4205903380 @default.
- W4246821743 hasRelatedWork W3123965879 @default.
- W4246821743 hasVolume "12" @default.
- W4246821743 isParatext "false" @default.
- W4246821743 isRetracted "false" @default.
- W4246821743 workType "article" @default.