Earnings Management in Response to Environmental Crises: A Test of the Political Cost Hypothesis (notice n° 144133)
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|---|---|
| fixed length control field | 01503cam a2200217 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112023914.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Labelle, Réal |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Earnings Management in Response to Environmental Crises: A Test of the Political Cost Hypothesis |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1998.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 57 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | earnings management |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | environmental crises |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | political costs |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | political visibility |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Thibault, Marc |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 4 | 1 | 1998-01-01 | p. 69-81 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-1998-1-page-69?lang=en">https://shs.cairn.info/journal-accounting-auditing-control-1998-1-page-69?lang=en</a> |
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