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Initial Evidence on the Association between Local Government Fiscal Distress and Environmental Protection Programs
Resource type
Authors/contributors
- Phillips, Janet F. (Author)
- Strickland, Pamela J. (Author)
Title
Initial Evidence on the Association between Local Government Fiscal Distress and Environmental Protection Programs
Abstract
The purpose of this study is to explore the commitment of local governments to environmental programs when fiscal distress is predicted. We hypothesize that commitment to environmental programs diminishes when the local government is experiencing fiscal distress. The regression model results indicate that local governments with high levels of debt were less likely to I mplement environmental programs and that a larger population and higher revenue are factors directly related to the commitment of local government to environmental programs. Communities that are more populous and less fiscally stressed are more likely to benefit from a local government that implements and sustains environmental programs. These results have implications for the stakeholders of local communities and broader implications for the global effort toward environmental protection and sustainable communities.
Publication
Issues in Social & Environmental Accounting
Publisher
Indonesian Center for Social & Environmental Accounting Research & Development (ICSEARD)
Date
2016-07
Volume
10
Issue
3
Pages
45-62
Citation Key
phillipsInitialEvidenceAssociation2016
Accessed
10/21/24, 5:03 PM
ISSN
19780591
Library Catalog
EBSCOhost
Citation
Phillips, J. F., & Strickland, P. J. (2016). Initial Evidence on the Association between Local Government Fiscal Distress and Environmental Protection Programs. Issues in Social & Environmental Accounting, 10(3), 45–62. https://doi.org/10.22164/isea.v10i3.165
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