Date of Award
12-31-2014
Document Type
Campus Access Thesis
Degree Name
Master of Business Administration (MBA)
Department
Business Administration
First Advisor
Silva- Gao, Lucia
Second Advisor
Lucia Silva-Gao
Third Advisor
Atreya Chakraborty
Abstract
My research investigates if firms changed the size and tone of environmental disclosures in 10-K reports following the SEC interpretative guidance released in 2010. By analyzing a collection of 276 companies belonging to 11 industries, I have not found an overall significant change in environmental disclosures, though there are changes in some aspects.
Recommended Citation
Qin, Guangwei, "The Impact of the SEC Interpretative Guidance on Firms' Environmental Disclosures" (2014). Graduate Masters Theses. 294.
https://scholarworks.umb.edu/masters_theses/294
Comments
Free and open access to this Campus Access Thesis is made available to the UMass Boston community by ScholarWorks at UMass Boston. Those not on campus and those without a UMass Boston campus username and password may gain access to this thesis through resources like Proquest Dissertations & Theses Global or through Interlibrary Loan. If you have a UMass Boston campus username and password and would like to download this work from off-campus, click on the "Off-Campus UMass Boston Users" link above.