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) |
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Pages (from-to) | 152-158 |
Number of pages | 7 |
Journal | Research in Accounting Regulation |
Volume | 29 |
Issue number | 2 |
DOIs | |
State | Published - Oct 1 2017 |
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Keywords
- Environmental regulations
- Financial impact
- Operating ratio
- Trucking industry
ASJC Scopus subject areas
- Accounting
- Finance
- Sociology and Political Science
Cite this
Measuring the financial impact of environmental regulations on the trucking industry. / Dugan, Michael Timothy; Turner, Elizabeth H.; Thompson, Mark Andrew; Murray, Susan M.
In: Research in Accounting Regulation, Vol. 29, No. 2, 01.10.2017, p. 152-158.Research output: Contribution to journal › Article
}
TY - JOUR
T1 - Measuring the financial impact of environmental regulations on the trucking industry
AU - Dugan, Michael Timothy
AU - Turner, Elizabeth H.
AU - Thompson, Mark Andrew
AU - Murray, Susan M
PY - 2017/10/1
Y1 - 2017/10/1
N2 - 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.
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.
KW - Environmental regulations
KW - Financial impact
KW - Operating ratio
KW - Trucking industry
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UR - http://www.scopus.com/inward/citedby.url?scp=85033390709&partnerID=8YFLogxK
U2 - 10.1016/j.racreg.2017.09.007
DO - 10.1016/j.racreg.2017.09.007
M3 - Article
AN - SCOPUS:85033390709
VL - 29
SP - 152
EP - 158
JO - Research in Accounting Regulation
JF - Research in Accounting Regulation
SN - 1052-0457
IS - 2
ER -