hypothesis development

  1. J

    The relations among environmental disclosure, environmental performance, and economic perf

    Description This study provides an integrated analysis of the interrelations among (1) environmental disclosure, (2) environmental performance, and (3) economic performance. Based on the argument that management’s (unobservable) overall strategy affects each of these corporate responsibilities...
  2. J

    Environmental uncertainty and managers’ use of discretionary accruals

    Description Although an organization’s environmental uncertainty may induce greater variability in reported earnings, managers have incentives to reduce this variability. The flexibility accorded by generally accepted accounting principles (GAAP) provides managers the means to accomplish this...
  3. J

    Estimating the Value Added by Big Auditors Using Earnings and Cash Response

    Description This paper estimates the value added by Big 8/6/5 auditors after controlling for the permanent and non-permanent impact of earnings and cash flows using linear and nonlinear (arctan) regression models. The linear model shows significant value added for industrial firms that utilise...
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