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Investors' assessment of implicit environmental liabilities: An empirical investigation · Study

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ArticleInvestors' assessment of implicit environmental liabilities: An empirical investigation

Denis Cormier1997

Article1997

Investors' assessment of implicit environmental liabilities: An empirical investigation

Denis Cormier · MICHEL L. MAGNAN

241 citations·0/0 files stored·Journal of Accounting and Public Policy

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

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References

1995Earnings, Book Values, and Dividends in Equity Valuation*1995Green and competitive: ending the stalemate 1995Corporate strategy: the quest for parenting advantage 1994Environmental disclosures, regulatory costs, and changes in firm value 1993The Reputational Penalty Firms Bear from Committing Criminal Fraud 1996The reputational penalty firms bear from committing criminal fraud 1994Estimation and Market Valuation of Environmental Liabilities Relating to Superfund Sites 1989Financial Reporting, Supplemental Disclosures, and Bank Share Prices

Cited by

2014Disclosure effects, carbon emissions and corporate value 2015The Natural Environmental Strategies of International Firms: Old Controversies and New Evidence on Performance and Disclosure 2002Environmental initiatives: towards triple‐bottom line reporting 2013Going green: Market reaction to CSRwire news releases 2010Is Environmental Performance a Determinant of Bond Pricing? Evidence from the U.S. Pulp and Paper and Chemical Industries*

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Year1997

Typearticle

Published1997-06-01

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations241

Files0 public / 0

ShelfCorporate Social Responsibility Reporting

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doi10.1016/s0278-4254(97)00002-1

openalex_workW1980326698

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2019

Integrated reporting: An accounting disclosure tool for high quality financial reporting

2013Discretionary compliance with mandatory environmental disclosures: Evidence from SEC filings

2018CSR disclosure and financial performance revisited: A cross-country analysis