Michael T. Dugan , Elizabeth H. Turner , Mark A. Thompson , Susan M. Murray
{"title":"衡量环境法规对卡车运输业的财务影响","authors":"Michael T. Dugan , Elizabeth H. Turner , Mark A. Thompson , Susan M. Murray","doi":"10.1016/j.racreg.2017.09.007","DOIUrl":null,"url":null,"abstract":"<div><p>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.</p></div>","PeriodicalId":101074,"journal":{"name":"Research in Accounting Regulation","volume":"29 2","pages":"Pages 152-158"},"PeriodicalIF":0.0000,"publicationDate":"2017-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.racreg.2017.09.007","citationCount":"7","resultStr":"{\"title\":\"Measuring the financial impact of environmental regulations on the trucking industry\",\"authors\":\"Michael T. Dugan , Elizabeth H. Turner , Mark A. Thompson , Susan M. Murray\",\"doi\":\"10.1016/j.racreg.2017.09.007\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>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.</p></div>\",\"PeriodicalId\":101074,\"journal\":{\"name\":\"Research in Accounting Regulation\",\"volume\":\"29 2\",\"pages\":\"Pages 152-158\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2017-10-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1016/j.racreg.2017.09.007\",\"citationCount\":\"7\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Research in Accounting Regulation\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S1052045717300358\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Research in Accounting Regulation","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1052045717300358","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Measuring the financial impact of environmental regulations on the trucking industry
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.