{"id":"https://openalex.org/W2175654038","doi":"https://doi.org/10.2308/api.2008.8.1.21","title":"Accounting Disclosures of Toxics Release Inventory for 2002","display_name":"Accounting Disclosures of Toxics Release Inventory for 2002","publication_year":2008,"publication_date":"2008-01-01","ids":{"openalex":"https://openalex.org/W2175654038","doi":"https://doi.org/10.2308/api.2008.8.1.21","mag":"2175654038"},"language":"en","primary_location":{"id":"doi:10.2308/api.2008.8.1.21","doi":"https://doi.org/10.2308/api.2008.8.1.21","is_oa":false,"landing_page_url":"https://doi.org/10.2308/api.2008.8.1.21","pdf_url":null,"source":{"id":"https://openalex.org/S127111275","display_name":"Accounting and the Public Interest","issn_l":"1530-9320","issn":["1530-9320"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-3"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and the Public Interest","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5021047213","display_name":"Martin Freedman","orcid":"https://orcid.org/0000-0002-6992-0791","observed_orcids":["https://orcid.org/0000-0002-6992-0791"]},"institutions":[{"id":"https://openalex.org/I4322298","display_name":"Towson University","ror":"https://ror.org/044w7a341","country_code":"US","type":"education","lineage":["https://openalex.org/I4322298"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Martin Freedman","raw_affiliation_strings":["Towson University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Towson University","institution_ids":["https://openalex.org/I4322298"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5016382057","display_name":"A. J. Stagliano","orcid":"https://orcid.org/0000-0001-5046-0812","observed_orcids":["https://orcid.org/0000-0001-5046-0812"]},"institutions":[{"id":"https://openalex.org/I51077184","display_name":"Saint Joseph's University","ror":"https://ror.org/05q87sg56","country_code":"US","type":"education","lineage":["https://openalex.org/I51077184"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"A. J. Stagliano","raw_affiliation_strings":["St. Joseph's University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"St. Joseph's University","institution_ids":["https://openalex.org/I51077184"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.0433,"has_fulltext":false,"cited_by_count":19,"citation_normalized_percentile":{"value":0.9426715,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"8","issue":"1","first_page":"21","last_page":"38"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9750999808311462,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9750999808311462,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.01850000023841858,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.0031999999191612005,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/toxics-release-inventory","display_name":"Toxics Release Inventory","score":0.9990000128746033},{"id":"https://openalex.org/keywords/environmental-disclosure","display_name":"environmental disclosure","score":0.7490000128746033},{"id":"https://openalex.org/keywords/corporate-reporting","display_name":"corporate reporting","score":0.35100001096725464},{"id":"https://openalex.org/keywords/financial-statement-disclosure","display_name":"financial statement disclosure","score":0.8190000057220459},{"id":"https://openalex.org/keywords/emergency-planning-and-community-right-to-know-act","display_name":"Emergency Planning and Community Right-to-Know Act","score":0.8610000014305115},{"id":"https://openalex.org/keywords/carcinogenic-emissions","display_name":"carcinogenic emissions","score":0.6430000066757202},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.5199999809265137},{"id":"https://openalex.org/keywords/stakeholder-information","display_name":"stakeholder information","score":0.5730000138282776},{"id":"https://openalex.org/keywords/industrial-pollution","display_name":"industrial pollution","score":0.3709999918937683}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6935316920280457},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6426745057106018},{"id":"https://openalex.org/C76178495","wikidata":"https://www.wikidata.org/wiki/Q4808784","display_name":"Asset (computer security)","level":2,"score":0.6382132172584534},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5544261932373047},{"id":"https://openalex.org/C108170787","wikidata":"https://www.wikidata.org/wiki/Q3951828","display_name":"Agency (philosophy)","level":2,"score":0.5046285390853882},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.49201056361198425},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.49000754952430725},{"id":"https://openalex.org/C22507642","wikidata":"https://www.wikidata.org/wiki/Q1069369","display_name":"Hazardous waste","level":2,"score":0.4638661742210388},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.341511070728302},{"id":"https://openalex.org/C548081761","wikidata":"https://www.wikidata.org/wiki/Q180388","display_name":"Waste management","level":1,"score":0.13414430618286133},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.10111778974533081},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.09539744257926941},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.08662906289100647},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/api.2008.8.1.21","doi":"https://doi.org/10.2308/api.2008.8.1.21","is_oa":false,"landing_page_url":"https://doi.org/10.2308/api.2008.8.1.21","pdf_url":null,"source":{"id":"https://openalex.org/S127111275","display_name":"Accounting and the Public Interest","issn_l":"1530-9320","issn":["1530-9320"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-3"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and the Public Interest","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":19,"referenced_works":["https://openalex.org/W1492155385","https://openalex.org/W1509139032","https://openalex.org/W1993195742","https://openalex.org/W1994045858","https://openalex.org/W2016264827","https://openalex.org/W2021908482","https://openalex.org/W2052898009","https://openalex.org/W2057897933","https://openalex.org/W2071394765","https://openalex.org/W2079479286","https://openalex.org/W2086344942","https://openalex.org/W2134817740","https://openalex.org/W2155650193","https://openalex.org/W2158670254","https://openalex.org/W2493101627","https://openalex.org/W2503826111","https://openalex.org/W2956015089","https://openalex.org/W3124537702","https://openalex.org/W3181034225"],"related_works":["https://openalex.org/W2078935872","https://openalex.org/W294125108","https://openalex.org/W40806562","https://openalex.org/W171750584","https://openalex.org/W2497761960","https://openalex.org/W1584749878","https://openalex.org/W1510430240","https://openalex.org/W113561391","https://openalex.org/W2476205664","https://openalex.org/W2910724201"],"abstract_inverted_index":{"The":[0,208],"Toxics":[1],"Release":[2],"Inventory":[3],"(TRI),":[4],"published":[5],"annually":[6],"by":[7,28,75,156,169,252],"the":[8,29,38,62,65,101,108,123,130,146,189,200,206,237,240],"U.S.":[9],"Environmental":[10],"Protection":[11],"Agency,":[12],"contains":[13],"a":[14,41,143],"rich":[15],"collection":[16],"of":[17,23,36,51,64,98,107,112,125,133,148,178,199,239],"data":[18,56,202,223],"about":[19,100],"hazardous":[20],"chemical":[21,76,114],"emissions":[22,180],"American":[24],"industrial":[25],"facilities.":[26],"Mandated":[27],"Emergency":[30],"Planning":[31],"and":[32,59,93,118,152],"Community":[33],"Right-to-Know":[34],"Act":[35],"1986,":[37],"TRI":[39,55,85,241],"is":[40,73,214],"novel":[42],"attempt":[43],"at":[44,61],"stimulating":[45],"pollution":[46],"control":[47],"through":[48],"self-reported":[49],"disclosure":[50,155],"environmental":[52],"degradation":[53],"activities.":[54],"are":[57,87,217],"collected":[58],"reported":[60,128],"level":[63,124],"emitting":[66,248],"plant.":[67],"For":[68],"each":[69,247],"reporting":[70,135],"location,":[71],"information":[72,99],"given":[74],"type.":[77],"This":[78],"study":[79],"attempts":[80],"to":[81,90,174,195],"determine":[82],"whether":[83],"mandated":[84],"disclosures":[86,106],"carried":[88],"over":[89],"financial":[91,153],"reports":[92],"other":[94],"publicly":[95],"available":[96],"sources":[97,183],"firm's":[102],"performance.":[103],"We":[104,160],"examined":[105],"200":[109],"highest-volume":[110],"emitters":[111],"toxic":[113],"wastes":[115],"for":[116,142,205],"2002":[117],"found":[119,161],"no":[120],"correlation":[121],"between":[122,145],"such":[126],"releases\u2014as":[127],"in":[129,136,165,181,188,211],"TRI\u2014and":[131],"extensiveness":[132],"company":[134],"non-TRI":[137,182],"sources.":[138],"Separately,":[139],"we":[140,234],"tested":[141],"relationship":[144],"volume":[147],"carcinogenic":[149],"compounds":[150],"released":[151],"statement":[154],"these":[157,232],"same":[158],"firms.":[159],"none.":[162],"Larger":[163],"companies":[164],"our":[166],"sample":[167],"(measured":[168],"asset":[170],"size)":[171],"did":[172],"appear":[173],"be":[175,243],"better":[176],"reporters":[177],"their":[179,185],"than":[184],"smaller":[186],"counterparts":[187],"study.":[190],"Companies":[191],"have":[192],"little":[193],"motivation":[194],"provide":[196],"an":[197],"aggregation":[198],"plant-level":[201],"they":[203],"produce":[204],"TRI.":[207],"evidence":[209],"developed":[210],"this":[212],"research":[213],"that":[215,236],"stakeholders":[216],"not":[218,230],"supplied":[219],"with":[220],"decision-relevant":[221],"company-wide":[222],"regarding":[224],"TRI-included":[225],"data.":[226],"Since":[227],"firms":[228],"do":[229],"disclose":[231],"data,":[233],"believe":[235],"usefulness":[238],"would":[242],"significantly":[244],"enhanced":[245],"if":[246],"facility":[249],"were":[250],"identified":[251],"its":[253],"highest":[254],"corporate-level":[255],"owner.":[256]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":3},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}
