Measuring the financial impact of environmental regulations on the trucking industry

Michael T. Dugan; Elizabeth H. Turner; Mark A. Thompson; Susan M. Murray

doi:10.1016/j.racreg.2017.09.007

Measuring the financial impact of environmental regulations on the trucking industry

Michael T. Dugan, Elizabeth H. Turner, Mark A. Thompson, Susan M. Murray

James M. Hull College of Business

Research output: Contribution to journal › Article › peer-review

4 Scopus citations

Abstract

Since 2002, the Environmental Protection Agency has enacted federal regulations aimed at reducing pollution caused by diesel engines. This study provides an empirical examination of the effect of EPA regulations on the financial performance of firms in the trucking industry. The findings are relevant to regulators, practitioners, and academics because it addresses the impact of environmental regulations as well as the financial accounting standards process.

Original language	English (US)
Pages (from-to)	152-158
Number of pages	7
Journal	Research in Accounting Regulation
Volume	29
Issue number	2
DOIs	https://doi.org/10.1016/j.racreg.2017.09.007
State	Published - Oct 2017

Keywords

Environmental regulations
Financial impact
Operating ratio
Trucking industry

ASJC Scopus subject areas

Accounting
Finance
Sociology and Political Science

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10.1016/j.racreg.2017.09.007

Cite this

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title = "Measuring the financial impact of environmental regulations on the trucking industry",

abstract = "Since 2002, the Environmental Protection Agency has enacted federal regulations aimed at reducing pollution caused by diesel engines. This study provides an empirical examination of the effect of EPA regulations on the financial performance of firms in the trucking industry. The findings are relevant to regulators, practitioners, and academics because it addresses the impact of environmental regulations as well as the financial accounting standards process.",

keywords = "Environmental regulations, Financial impact, Operating ratio, Trucking industry",

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AU - Thompson, Mark A.

AU - Murray, Susan M.

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AB - Since 2002, the Environmental Protection Agency has enacted federal regulations aimed at reducing pollution caused by diesel engines. This study provides an empirical examination of the effect of EPA regulations on the financial performance of firms in the trucking industry. The findings are relevant to regulators, practitioners, and academics because it addresses the impact of environmental regulations as well as the financial accounting standards process.

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KW - Financial impact

KW - Operating ratio

KW - Trucking industry

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Measuring the financial impact of environmental regulations on the trucking industry

Abstract

Keywords

ASJC Scopus subject areas

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