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Disclosure of Contingent Environmental Liabilities: Some Unintended Consequences?
13 references·16 citing·44 second hop
Disclosure of Contingent Environmental Liabilities: Some Unintended Consequences? (1998)Disclosure of Contingent Environmental Li…Factors Influencing Firms' Disclosures about Environmental Liabilities (1997)Factors Influencing Firms' Di…Estimation and Market Valuation of Environmental Liabilities Relating to Superfund Sites (1994)Estimation and Market Valuati…Environmental disclosures, regulatory costs, and changes in firm value (1994)Environmental disclosures, re…The Effect of Firms' Financial Disclosure Strategies on Stock Prices (1993)The Effect of Firms' Financia…Making Hard Decisions, an Introduction to Decision Analysis (1992)Making Hard Decisions, an Int…The Management of Corporate Financial Disclosure: Opportunism, Ritualism, Policies, and Processes (1990)The Management of Corporate F…Managerial Perspectives on Risk and Risk Taking (1987)Managerial Perspectives on Ri…Experts, amateurs, and real estate: An anchoring-and-adjustment perspective on property pricing decisions (1987)Experts, amateurs, and real e…Calibration of probabilities: The state of the art to 1980 (1982)Calibration of probabilities:…Anchoring and Adjustment in Probabilistic Inference in Auditing (1981)Anchoring and Adjustment in P…Judgment under Uncertainty: Heuristics and Biases (1975)Judgment under Uncertainty: H…Linear models in decision making. (1974)Linear models in decision mak…From Shakespeare to Simon: Speculations-and Some Evidence- About Man's Ability to Process Information (1972)From Shakespeare to Simon: Sp…Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs (2023)Nonprofessional Investor Judg…The valuation relevance of environmental performance revisited: The moderating role of environmental provisions (2017)The valuation relevance of en…Uncovering the Value of Green Advertising for Environmental Management Practices (2013)Uncovering the Value of Green…Integrating Sustainability Reports into Financial Statements: An Experimental Study (2012)Integrating Sustainability Re…The Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality Decisions (2011)The Effects of Uncertainty an…Fair value accounting for liabilities: The role of disclosures in unraveling the counterintuitive income statement effect from credit risk changes (2011)Fair value accounting for lia…The effect of investor sophistication on the influence of nonfinancial performance indicators on investors’ judgments (2009)The effect of investor sophis…Information Pursuit in Financial Statement Analysis: Effects of Choice, Effort, and Reconciliation (2007)Information Pursuit in Financ…Evaluating Corporate Environmental Reporting on the Internet (2007)Evaluating Corporate Environm…Feedback loops, fair value accounting and correlated investments (2006)Feedback loops, fair value ac…The Effect of Potential Environmental Liabilities on Earnings Response Coefficients (2005)The Effect of Potential Envir…Judging the Risk of Financial Instruments: Problems and Potential Remedies (2005)Judging the Risk of Financial…Investors' Evaluations of Strategic Prior-Period Benchmark Disclosures in Earnings Announcements (2005)Investors' Evaluations of Str…Improving Financial Reports by Revealing the Accuracy of Prior Estimates* (2003)Improving Financial Reports b…Disclosure of Private Information and Reduction of Uncertainty: Environmental Liabilities in the Chemical Industry (2003)Disclosure of Private Informa…The Joint Effect of Management's Prior Forecast Accuracy and the Form of its Financial Forecasts on Investor Judgment (1999)The Joint Effect of Managemen…Subjective probability: A judgment of representativeness (1972)Availability: A heuristic for judging frequency and probability (1973)On the psychology of prediction. (1973)The Framing of Decisions and the Psychology of Choice (1981)Advances in prospect theory: Cumulative representation of uncertainty (1992)Judgment under Uncertainty: Heuristics and Biases (1974)Prospect Theory: An Analysis of Decision under Risk (1979)Norm theory: Comparing reality to its alternatives. (1986)Prospect theory: An analysis of decision under risk (1988)Determinants of Perceived Ease of Use: Integrating Control, Intrinsic Motivation, and Emotion into the Technology Acceptance Model (2000)Extraneous factors in judicial decisions (2011)Discretionary disclosure (1983)Positive Accounting Theory (1985)Using daily stock returns (1985)Social Movements as Extra-Institutional Entrepreneurs: The Effect of Protests on Stock Price Returns (2007)Difference in degrees: CEO characteristics and firm environmental disclosure (2013)Environmental, Social, and Governance (ESG) disclosure: A literature review (2022)Comparison of Bayesian and regression approaches to the study of information processing in judgment (1971)Individual differences in reasoning: Implications for the rationality debate? (2000)Accounting for common method variance in cross-sectional research designs. (2001)Heuristic Decision Making (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Reconceptualizing the Determinants of Risk Behavior (1992)Overconfidence and Excess Entry: An Experimental Approach (1999)A domain‐specific risk‐attitude scale: measuring risk perceptions and risk behaviors (2002)Disclosure of Nonproprietary Information (1985)Information quality and discretionary disclosure (1990)Managing Public Impressions: Environmental Disclosures in Annual Reports (1998)The impact of culture and governance on corporate social reporting (2005)Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)The Discovery of Grounded Theory (2017)Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)Environmental reporting management: a continental European perspective (2003)Customer Satisfaction and Stock Prices: High Returns, Low Risk (2005)Does environmental performance affect financial performance? A meta-analysis (2010)Capital markets research in accounting (2001)The determinants of Internet financial reporting (2002)Accounting Discretion, Corporate Governance, and Firm Performance* (2008)Investor Psychology and Security Market Under‐ and Overreactions (1998)Boys will be Boys: Gender, Overconfidence, and Common Stock Investment (2001)Gender Differences in Preferences (2009)Risk management processes in supplier networks (2004)Multi-criteria analysis: a manual (2009)Forecast Verification (2011)
this work references cited by second hop

References

  • 1975Judgment under Uncertainty: Heuristics and Biases22,647 cited
  • 1987Managerial Perspectives on Risk and Risk Taking3,198 cited
  • 1982Calibration of probabilities: The state of the art to 19801,966 cited
  • 1974Linear models in decision making.1,878 cited
  • 1992Making Hard Decisions, an Introduction to Decision Analysis1,450 cited
  • 1987Experts, amateurs, and real estate: An anchoring-and-adjustment perspective on property pricing decisions1,075 cited
  • 1994Environmental disclosures, regulatory costs, and changes in firm value782 cited
  • 1990The Management of Corporate Financial Disclosure: Opportunism, Ritualism, Policies, and Processes634 cited
  • 1993The Effect of Firms' Financial Disclosure Strategies on Stock Prices581 cited
  • 1994Estimation and Market Valuation of Environmental Liabilities Relating to Superfund Sites387 cited
  • 1972From Shakespeare to Simon: Speculations-and Some Evidence- About Man's Ability to Process Information273 cited
  • 1981Anchoring and Adjustment in Probabilistic Inference in Auditing261 cited
  • 1997Factors Influencing Firms' Disclosures about Environmental Liabilities206 cited

Cited by

  • 2017The valuation relevance of environmental performance revisited: The moderating role of environmental provisions

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140 cited
  • 1999The Joint Effect of Management's Prior Forecast Accuracy and the Form of its Financial Forecasts on Investor Judgment110 cited
  • 2011The Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality Decisions108 cited
  • 2005Judging the Risk of Financial Instruments: Problems and Potential Remedies95 cited
  • 2005Investors' Evaluations of Strategic Prior-Period Benchmark Disclosures in Earnings Announcements95 cited
  • 2003Disclosure of Private Information and Reduction of Uncertainty: Environmental Liabilities in the Chemical Industry82 cited
  • 2007Evaluating Corporate Environmental Reporting on the Internet80 cited
  • 2013Uncovering the Value of Green Advertising for Environmental Management Practices69 cited
  • 2003Improving Financial Reports by Revealing the Accuracy of Prior Estimates*68 cited
  • 2012Integrating Sustainability Reports into Financial Statements: An Experimental Study64 cited
  • 2007Information Pursuit in Financial Statement Analysis: Effects of Choice, Effort, and Reconciliation60 cited
  • 2011Fair value accounting for liabilities: The role of disclosures in unraveling the counterintuitive income statement effect from credit risk changes57 cited
  • 2023Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs44 cited
  • 2009The effect of investor sophistication on the influence of nonfinancial performance indicators on investors’ judgments40 cited
  • 2005The Effect of Potential Environmental Liabilities on Earnings Response Coefficients39 cited
  • 2006Feedback loops, fair value accounting and correlated investments39 cited