7Fekrat, Inclan C, Petroni D. Corporate environmental disclosure: competitive disclosure hypothesis using 1991 annual report data [ J ]. The international Journal of accounting, 1996 (1) :175 -195. 被引量:1
8Buhr N. A structuration view on the initiation of environmental reports [ J ]. Critical Perspective on Accounting, 2002 (2) :17 -38. 被引量:1
9Gray R H. Accounting for environment [ M ]. London: Pual Chaman Publishing Ltd, 1993:232 - 246. 被引量:1