search query: @author McNichols, M. / total: 5
reference: 2 / 5
| Author: | Barth, M. McNichols, M. |
| Title: | Estimation and market valuation of environmental liabilities relating to superfund sites |
| Journal: | Journal of Accounting Research
1994 : VOL. 32:SUPPL, p. 177-220 |
| Index terms: | ESTIMATION VALUATION ENVIRONMENT |
| Language: | eng |
| Abstract: | This paper aimes to contribute to our understanding of financial reporting issues related to environmental liabilities in two ways. First, the authors investigate, whether characteristics knowm at various points in a Federal Superfund site's regulatory history are significant in explaining cleanup cost estimates. The authors analyze cost estimates because actual cleanup costs generally are not known. |
SCIMA