Year
2008
Degree Name
Master of Accountancy (Research)
Department
School of Accounting and Finance, Faculty of Commerce
Recommended Citation
Lu, Ying J, A study of environmental disclosures made by Chinese mineral extraction corporations, M.Accy.Res thesis, School of Accounting and Finance, University of Wollongong, 2008. http://ro.uow.edu.au/theses/521
Abstract
This thesis investigates environmental disclosure practices of the mineral extraction industry in China by analyzing annual reports of companies listed on both ShangHai Stock Exchange and ShenZhen Stock Exchange.
The population of this study is all listed firms classified into mineral extraction industry by both ShangHai and ShenZhen stock exchanges over a three year period from 2005 to 2007, yielding a sample of 80 usable observations. Content analysis is used to provide an evaluation of corporate environmental disclosures. The quality of corporate environmental disclosures is measured by an environmental disclosure index adopted and modified from Wiseman (1982) index, covering 18 items in four categories.
The results indicate that there is an increased tendency in terms of the quantity as well as the quality of corporate environmental disclosures by mineral extraction corporations in China during the period 2005 to 2007.
Despite some limitations, this study provides preliminary evidence on corporate environmental disclosures made by the Chinese mineral extraction industry. Further research is suggested to explore the possible associations between potential determinants and the level of environmental disclosures made by Chinese enterprises.
02Whole.pdf (1095 kB)
Unless otherwise indicated, the views expressed in this thesis are those of the author and do not necessarily represent the views of the University of Wollongong.