The Qualitative Attributes of the Environmental Data Published by Companies within the IBEX 35: 1998-2002
Lázaro Rodríguez Atiza
Ma Gloria López Gordo
This paper presents the empiric contrast about the feedback provided by private companies when fulfilling requirements of those regulations on supply of environmental data. For this purpose, companies within the Spanish Stock Exchange lndex, IBEX 35, have been considered as a sample, assuming that they do offer adequate quality standard s when providing the information requested. The empirical evidence is obtained through the identification and temporary and space exploration of the qualitative attributes of the environmental data appearing in the accounting statements published by such companies from 1998 to 2002. The results obtained show, among others, the low quality in the information supplied that, in certain occasions, may arise from lacks in the accounting regulations on the recognition of environmental factors in the financial statements.
environment accounting, qualitative characteristics of accounting information, accounting standards.
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