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Accounting for contaminated sites: how transparent are Australian companies?

Citation

Ji, S and Deegan, C, Accounting for contaminated sites: how transparent are Australian companies?, Australian Accounting Review, 21, (2) pp. 131-135. ISSN 1035-6908 (2011) [Refereed Article]


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DOI: doi:10.1111/j.1835-2561.2011.00129.x

Abstract

This paper identifies three high profile Australian companies that are known to be in control of land that is subject to significant site contamination. Following a description of various Australian financial reporting requirements pertaining to site‐remediation obligations, the paper assesses whether the companies appear to comply with the respective reporting requirements. The results indicate that minimal or no disclosures are made by the companies in relation to various contaminated sites, even where this represents an apparent non‐compliance with statutory reporting requirements.

Item Details

Item Type:Refereed Article
Keywords:accounting practices, contaminated sites, Australia
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, Auditing and Accountability
Research Field:Accounting Theory and Standards
Objective Division:Expanding Knowledge
Objective Group:Expanding Knowledge
Objective Field:Expanding Knowledge in Commerce, Management, Tourism and Services
UTAS Author:Deegan, C (Mr Craig Deegan)
ID Code:138436
Year Published:2011
Web of Science® Times Cited:4
Deposited By:Accounting and Corporate Governance
Deposited On:2020-04-08
Last Modified:2020-04-08
Downloads:0

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