Date of Award
Campus Access Thesis
Master of Business Administration (MBA)
Silva- Gao, Lucia
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.
Qin, Guangwei, "The Impact of the SEC Interpretative Guidance on Firms' Environmental Disclosures" (2014). Graduate Masters Theses. 294.