Measuring the financial impact of environmental regulations on the trucking industry

Michael T. Dugan, Elizabeth H. Turner, Mark A. Thompson and Susan M. Murray

Research in Accounting Regulation, 2017, vol. 29, issue 2, 152-158

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.

Keywords: Environmental regulations; Trucking industry; Operating ratio; Financial impact (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:reacre:v:29:y:2017:i:2:p:152-158

DOI: 10.1016/j.racreg.2017.09.007

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