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Accounting for contaminated sites: how transparent are Australian companies?

journal contribution
posted on 2023-05-20, 13:31 authored by Ji, S, Craig DeeganCraig Deegan
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.

History

Publication title

Australian Accounting Review

Volume

21

Pagination

131-135

ISSN

1035-6908

Department/School

TSBE

Publisher

Wiley-Blackwell Publishing Asia

Place of publication

Australia

Rights statement

Copyright 2011 CPA Australia

Repository Status

  • Restricted

Socio-economic Objectives

Expanding knowledge in commerce, management, tourism and services

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