ABSTRACT We examine the evolution of accounting regulation by linking disclosure policies and investments in a dynamic voting model. The are outcome entrepreneurs, whose preferences influenced their investments. turn endogenously determined current future policies. Absent external influences, regimes stable. A regime high (low) quality strong (weak) economy coexist reinforce each other. However...

The Greenhouse Gas (GHG) Protocol Corporate Accounting and Reporting Standard provides a step-bystep guide for companies and government agencies to use in quantifying and reporting their GHG emissions. This set of standards was developed by the Greenhouse Gas Protocol Initiative, a partnership convened by the World Resources Institute (WRI) and the World Business Council for Sustainable Develop...