A Behavioral Model of Decisions to Accrue and Disclose Environmental Liabilities

Weidman, Stephanie M.; Curatola, Anthony P.; Linnehan, Frank

doi:10.2139/ssrn.490483

Cited by 8 publications

(18 citation statements)

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“…The discretionary portion of accruals is manipulated by managers. As per Weidman, Curatola, and Linnehan (2004), a change in current accruals that move proportionately with the changes in sales is the major theory for separation of the components of total accruals. When changes in current accruals and changes in sales do not move proportionately to the current accruals and sales of firms in the same industry and year, then the discretionary portion of the current accruals is supposed to be managed.…”

Section: Proxy For Earnings Managementmentioning

confidence: 99%

Earnings Management and Performance of IPO Firms: Evidence from India

Mangala

Dhanda

2019

Indian Journal of Corporate Governance

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Disclosure through corporate annual reports is intended to enhance transparency and reduce information asymmetry during public issues. Ritter (1991) revealed that there is something fishy in the financial reports of the companies coming out with public issues. Earnings management has been recognised as a foremost contributor to such misleading financial reports. The short term overperformance of initial public offerings (IPO) of companies increases the expectations of potential investors and leads to a subsequent decline of performance in long run leaving the investors in distraught. The observed phenomenon is omnipresent and thus affects the investors across the globe. The present article empirically investigates the presence of earnings management in IPOs in India. The study is based on Modified Jones Model, the best known model to measure accruals earnings management. Preliminary results exhibit that earnings management in Indian IPOs is much higher than in developed countries. The study further discovers that the earnings performance of IPO companies is abnormally higher in IPO year as compared with post-offer period. Both the results taken together reinforce that post-issue earnings performance is a derivation of issue year earnings management in India.

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Section: Proxy For Earnings Managementmentioning

confidence: 99%

Earnings Management and Performance of IPO Firms: Evidence from India

Mangala

Dhanda

2019

Indian Journal of Corporate Governance

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“…The questionnaire is based on the Likert scale (1-7) prepared by adopting and modifying it as used in previous studies (Weidman 2002). Although modifications were conducted in terms of use cases, the framework is still the same as based on the Theory of Planned Behavior, by including the intention to take a decision as the dependent variable and three independent variables, namely: (1) the attitude, (2) subjective norms, (3) perceived behavioral control.…”

Section: Research Methods Research Model and Its Instrumentsmentioning

confidence: 99%

“…The case represents a scenario from the financial managers" perspective and provides information, describing the strength to support and oppose the disclosure of contingent liabilities. The questionnaire was prepared based on the instruments used Weidman (2002) for the design of the study with experimental method modified for this study. Major modifications done in the case provided in the questionnaire by adjusting the conditions that exist in Indonesia.…”

Section: Research Methods Research Model and Its Instrumentsmentioning

confidence: 99%

“…Major modifications done in the case provided in the questionnaire by adjusting the conditions that exist in Indonesia. Weidman (2002) using hypothetical cases, which include cases of environmental pollution by the company, caused by leakage of oil storage tanks in the basement (underground storage tank). To make respondents more familiar with the cases in the questions, the researchers replace the hypothetical case of pollution into cases of river pollution due to leaks and spills of crude oil.…”

Section: Research Methods Research Model and Its Instrumentsmentioning

confidence: 99%

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The manager’s decision in acknowledging and disclosing environmental liability: A Behavioral Model

Sarumpaet

2016

JEBAV

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“…example of following the principle of compatibility in an accounting context which utilized TPB is Weidman's (2002) dissertation. Her dependent variable was the respondents' "general attitude tow ds disclosure of environmental liabilities."…”

Section: Theory Of Planned Behavior(tpb)mentioning

confidence: 99%

Municipal accountability : should regulations similar to the Sarbanes-Oxley Act apply to the local sector?

Fink¹

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Fink, Douglas Ray, "Municipal accountability : should regulations similar to the Sarbanes-Oxley Act apply to the local sector?" (2008 The dissertation of Douglas Ray F is approved. While SOX is aimed at publicly traded private sector organizations, the value of adopting SOX-like practices in the public and the nonprofit sectors have en recognized. Dean Kenneth FurtonAlthough SOX-like auditing practices have not at the time of this research become part of the auditing regime for municipalities, the results of this research provide a baseline "read" of municipal finance officers' perceptions of the value and obstacles associated with adoption of two major components of SOX: Principal Officer(s) Certification (POC) and the Independent Audit Committee (IAC) requirements.The author mailed surveys to all finance oficers of municipalities in Florida and Ohio with populations of 10,000 or greater which did not contract out the operation of vi their finance departments. Post-survey "elite" interviews were conducted in an effort to obtain a deeper understanding of revealed issues and contradictions found in the analysis of the results of the mails survey.The findings suggest municipal finance officers are willing to adopt POC but have reservations about implementing IAC. With both POC and IAC the respondents appeared to consider intangible, non-pecuniary consequences as much or more than tangible, pecuniary consequences. Consistent with prior research, attitudes regarding POC and IAC were found to be unrelated to prior adoptive behavior, or personal and organizational demographic variables. Although accounting and auditing are inexorably intertwined, views of the recently implemented GASB 34 reporting model were found to be unrelated to the willingness to adopt POC or IAC.

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A Behavioral Model of Decisions to Accrue and Disclose Environmental Liabilities

Cited by 8 publications

References 0 publications

Earnings Management and Performance of IPO Firms: Evidence from India

Earnings Management and Performance of IPO Firms: Evidence from India

The manager’s decision in acknowledging and disclosing environmental liability: A Behavioral Model

Municipal accountability : should regulations similar to the Sarbanes-Oxley Act apply to the local sector?

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