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Disclosure of contingent environmental liabilities: Some unintended consequences?

Author

Listed:
  • Kennedy, J
  • Mitchell, T
  • Sefcik, SE

Abstract

No abstract is available for this item.

Suggested Citation

  • Kennedy, J & Mitchell, T & Sefcik, SE, 1998. "Disclosure of contingent environmental liabilities: Some unintended consequences?," Journal of Accounting Research, Wiley Blackwell, vol. 36(2), pages 257-277.
    • Handle: RePEc:bla:joares:v:36:y:1998:i:2:p:257-277
    DOI: http://hdl.handle.net/10.2307/2491477
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    Citations

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    Cited by:

    1. Elliott, W.B. & Hodge, F. & Kennedy, J.J. & Pronk, M., 2007. "Are MBA students a good proxy for nonprofessional investors?," Other publications TiSEM 20271f1d-d385-4122-a175-f, Tilburg University, School of Economics and Management.
    2. Cédric Lesage & Yuan Ding & Thomas Jeanjean & Hervé Stolowy, 2009. "An experiment in the economic consequences of additional disclosure: The case of the Fair Value of Unlisted Equity Investments," Post-Print hal-00495573, HAL.
    3. Libby, Robert & Bloomfield, Robert & Nelson, Mark W., 2002. "Experimental research in financial accounting," Accounting, Organizations and Society, Elsevier, vol. 27(8), pages 775-810, November.
    4. Jeffrey Hales, 2007. "Directional Preferences, Information Processing, and Investors' Forecasts of Earnings," Journal of Accounting Research, Wiley Blackwell, vol. 45(3), pages 607-628, June.
    5. Ozlem Arikan, 2018. "Financial estimates against investors’ preferences: anchoring, denial and spillover effects," Accounting and Business Research, Taylor & Francis Journals, vol. 48(3), pages 299-320, April.
    6. Maines, Laureen A., 2008. "Spotlight on pensions," Business Horizons, Elsevier, vol. 51(2), pages 105-111.
    7. Christina W.Y. Wong & Kee‐Hung Lai & Kuo‐Chung Shang & Chin‐Shan Lu, 2014. "Uncovering the Value of Green Advertising for Environmental Management Practices," Business Strategy and the Environment, Wiley Blackwell, vol. 23(2), pages 117-130, February.
    8. Paul J. Coram, 2010. "The effect of investor sophistication on the influence of nonfinancial performance indicators on investors’ judgments," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(2), pages 263-280, June.
    9. Martin, Rachel, 2019. "Examination and implications of experimental research on investor perceptions," Journal of Accounting Literature, Elsevier, vol. 43(C), pages 145-169.
    10. Markus Arnold & Alexander Bassen & Ralf Frank, 2018. "Timing effects of corporate social responsibility disclosure: an experimental study with investment professionals," Journal of Sustainable Finance & Investment, Taylor & Francis Journals, vol. 8(1), pages 45-71, January.
    11. Gaynor, Lisa Milici & McDaniel, Linda & Yohn, Teri Lombardi, 2011. "Fair value accounting for liabilities: The role of disclosures in unraveling the counterintuitive income statement effect from credit risk changes," Accounting, Organizations and Society, Elsevier, vol. 36(3), pages 125-134, April.
    12. Han, Jun, 2013. "A literature synthesis of experimental studies on management earnings guidance," Journal of Accounting Literature, Elsevier, vol. 31(1), pages 49-70.
    13. Dennis M. Patten, 2013. "Lessons from the Third Wave: A reflection on the rediscovery of Corporate Social Responsibility by the mainstream accounting research community," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(2), pages 9-26.
    14. Jeremy B. Griffin, 2014. "The Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 52(5), pages 1165-1193, December.
    15. Karola Bastini & Rainer Kasperzak, 2013. "Erkenntnisfortschritt in der Rechnungslegung durch experimentelle Forschung? — Diskussion methodischer Grundsatzfragen anhand der Entscheidungsnützlichkeit des Performance Reporting," Schmalenbach Journal of Business Research, Springer, vol. 65(7), pages 622-660, December.
    16. Hurwitz, Abigail & Sade, Orly & Winter, Eyal, 2020. "Unintended consequences of minimum annuity laws: An experimental study," Journal of Economic Behavior & Organization, Elsevier, vol. 169(C), pages 208-222.

    More about this item

    Keywords

    Disclosures; Contingent liabilities; SFAS No. 52; Environmental liability;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior

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