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Details van artikel 64 van 90 gevonden artikelen
| Titel: |
THE IMPACT OF ENVIRONMENTAL PERFORMANCE ON THE MARKET VALUE OF COMPANIES |
| Auteur: |
P. ŞTEFEA A. PELIN |
| Verschenen in: |
Lucrări stiinţifice. Management agricol |
| Paginering: | Jaargang XI (2009) nr. 2 pagina's 19-36 |
| Jaar: |
2009 |
| Inhoud: |
“When you can measure what you are speaking about, and express it in numbers, you know something about it; but when you cannot measure it, when you cannot express it in numbers, your knowledge is of a meager and unsatisfactory kind” (Lord Kelvin). The environmental performance evaluation of a company can be done in the conditions and according to the procedures promoted by the Environment Management Systems Standards – ISO 14031. The paper tries to provide insight into the way environmental information and especially environmental investments influence the market value of companies. In order to quantify this influence we expressed market value of equity as a function of book value equity, accounting earning and environmental performance, as main variables. This recommendation assumes that environmental information has value relevance since it is likely to affect the expected future earnings of companies. |
| Uitgever: |
Universitatea de Ştiinţe Agricole şi Medicină Veterinară a Banatului Timişoara (provided by DOAJ) |
| Bronbestand: |
Elektronische Wetenschappelijke Tijdschriften |
Details van artikel 64 van 90 gevonden artikelen
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