Mohamed Elbannan

EARNINGS MANAGEMENT AND ENVIRONMENTAL REMEDIATION COSTS

Buch

This study investigates whether polluting firms manage earnings in the year a material environmental remediation expense (ERE) is recognized (the event year) and whether the market reacts to the ERE recognition (measured through the effect on the earnings response coefficients of polluters). Using a sample of 118 firms designated as potentially responsible parties by the EPA, I estimate the discretionary accruals around the event year using the performance-matched modified Jones model. Overall, results suggest that polluters take income- decreasing accruals in year -1, income-increasing accruals in year 0 (the event year), and inc… Mehr

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Produktdetails

ISBN: 978-3-8383-0668-1
EAN: 9783838306681
Produktnummer: 37825783
Verlag: LAP Lambert Academic Publishing
Sprache: Englisch
Erscheinungsjahr: 2009
Seitenangabe: 148 S.
Masse: H22.0 cm x B15.0 cm x D0.9 cm 238 g
Abbildungen: Paperback
Gewicht: 238

Über den Autor

Dr. Mohamed Elbannan received his doctorate degree in Financial Accounting and since then has published several research studies in reputable academic periodicals, such as the Accounting, Organizations and Society and the International Journal of Disclosure and Governance. He has also participated in several academic conferences worldwide.