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K-State Today

December 20, 2011



Accounting professor to publish paper in business journal

By Olivia Blanco

Dr. Amy Hageman

The work of Amy Hageman, assistant professor of accounting, has been accepted for publication in the international journal, Accounting, Organizations and Society.

Her paper, "Do Actions Speak Louder than Words? An Empirical Investigation of Corporate Environmental Reputation," is co-authored with Charles Cho of ESSEC Business School, and Ron Guidry and Den Patten from Illinois State University.

Their study’s results are consistent with the argument that companies use voluntary environmental disclosure to offset the potential reputational effects of poor environmental performance.

“We found that while inclusion in the Dow Jones Sustainability Index was associated with positive reputational effects, membership in the index appears to be more related to what companies say – their environmental disclosure – than what they do  – their environmental performance,” Hageman said.

Hageman is an expert in taxation and public interest elements of accounting. She has previously been published in the Journal of the American Taxation Association, Journal of Business Ethics, and Accounting and the Public Interest.