THE IMPACT OF ENVIRONMENTAL LIABILITIES ON THE STOCK PRICE AND MARKET VALUE

B Bae, NM Michieka, MF Elhusseiny - International Journal of Accounting …, 2022 - cribfb.com
This study examines the effect on the security returns of a company named on the National
Priority List (NPL) for the Superfund site. It investigates if the designation as a potentially …

Market Valuation of Corporate CO₂ Emissions, Disclosure and Emissions Trading

C Saka, T Oshika - Disclosure and Emissions Trading (June 1 …, 2010 - papers.ssrn.com
In this research, we investigated (1) whether corporate CO2 emissions have a negative
impact on market value,(2) whether disclosure of CO2-related information alleviates the …

ENVIRONMENTAL DISCLOSURES AND EARNINGS MANAGEMENT: REVIEW AND SYNTHESIS

S Sarumpaet - JURNAL BISNIS STRATEGI - ejournal.undip.ac.id
This paper discusses the theoretical concept of environmental disclosures and earnings
management. Two theories are used in the framework, namely: fegitimacy theory and …

PENGARUH UKURAN PERUSAHAAN, DEFAULT RISKDAN PERTUMBUHAN LABA TERHADAP EARNINGS RESPONSE COEFFICIENT

KI DALIMUNTHE - 2014 - repository.unj.ac.id
Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi earnings response
coefficient pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Faktor …

[PDF][PDF] Asset Retirement Obligations Standard and Value Relevance

野田昭宏, 阪智香 - International review of business, 2016 - kwansei.repo.nii.ac.jp
This study aims to investigate whether the adoption of the Asset Retirement Obligations
(AROs) Standard (ASBJ18) affected the value relevance of accounting information. The …

The Value Relevance of the Recognition of Soil Remediation Costs And Liabilities: Evidence from Japan

C Saka, A NODA, K Kokubu - Available at SSRN 2012903, 2012 - papers.ssrn.com
This is the first paper to examine the value relevance of soil contamination risk, and the
recognition of site clean-up costs and liabilities on the financial statements of Japanese …

[引用][C] Do Polluters Manage Earnings Downwards? A case of Indonesian Listed Companies

[引用][C] Earnings management by firms with poor environmental performance ratings: An empirical investigation in Indonesia

S Sarumpaet - Simposium Nasional Akuntansi XV, 1â, 2012