Measuring the financial impact of environmental regulations on the trucking industry

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2 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 languageEnglish (US)
Pages (from-to)152-158
Number of pages7
JournalResearch in Accounting Regulation
Volume29
Issue number2
DOIs
Publication statusPublished - 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

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