Accounting & Marketing

The purpose of this paper is to examine the association between corporate environmental reporting and income smoothing made by companies listed in Paris Stock Exchange. We use earnings smoothness as proxy of earnings quality desirable by investors and we measure environmental reporting by index score using content analysis method, the index was composed by items from French law of New Economic Regulation, the global compact, Global Reporting Initiative and new Acts on environmental protection. Our results show a positive relationship between the two variables; firms with high level of environmental reporting are less incited to smooth earnings.

A trade union or labour union is an organization of workers who have banded together to achieve common goals in key areas such as wages, hours, and working conditions, forming a cartel of labour. India has the largest number of trade unions. But they have developed very slowly. In spite of the slow growth, the unions brought about some economic, political and social betterment of the workers. Economically, they have improved the lot of the workers. Politically, the unionism has produced a mighty secular anti-imperialist, anti-capitalist, equalitarian and socialistic force of national economy. Trade unionism has not influenced a variety of industries. The degree of unionisation varies widely from industry to industry. Though trade unions are of various sizes with thousands of members, yet, most of the unions are still characterized by their small size and small membership. Majority of Indian labour is illiterate, ignorant and poor. They are exploited by unscrupulous trade union leaders, which result in the following problems. In a democracy, political influence of trade unionism cannot be avoided. Through this research paper we will discuss about how in India, the historical development of trade-union movement was inseparably intermingled with political movement through liberation struggle due to the 21st Century Challenges in front of the Trade Unions.