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Gestion du bénéfice à la suite d'une crise environnementale un test de l'hypothèse des coûts politiques

Author

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  • Réal Labelle
  • Marc Thibault

Abstract

Major environmental crises have disastrous effects on political visibility of the firms involved. Loss of life and social or external costs derived from such disasters attract public attention to those firms. Government may be induced to discipline managers by forcing them to incur costs to clean up and reduce the risk of accident. This paper uses the political costs related to 10 major environmental crises and a model similar to Jones 1991, Cahan 1992, and DeAngelo et al. 1994 to conduct on a longitudinal and cross-sectional basis an empirical test of the political-cost hypothesis where size is replaced by occurrence of an environmental crisis. The signs of all variables in the model match the predicted sign and are significant except for the proxy for environmental crises.

Suggested Citation

  • Réal Labelle & Marc Thibault, 1998. "Gestion du bénéfice à la suite d'une crise environnementale un test de l'hypothèse des coûts politiques," ACCRA, Association francophone de comptabilité, vol. 4(1), pages 69-81.
    • Handle: RePEc:cai:accafc:cca_041_0069
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    Citations

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    Cited by:

    1. Thomas Jeanjean, 2002. "Gestion Du Resultat : Mesure Et Demesure," Post-Print halshs-00584475, HAL.
    2. Christel Decock Good, 2001. "Les Determinants De L'Implication Mecenique Des Entreprises : Un Test De La Theorie Des Parties Prenantes," Post-Print halshs-00584620, HAL.
    3. Yves Mard & Sylvain Marsat, 2012. "Earnings management and ownership structure: Evidence from France [Gestion des résultats comptables et structure de l'actionnariat : le cas français]," Post-Print hal-02156592, HAL.

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