haku: @indexterm VALUATION / yhteensä: 677
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| Tekijä: | Barth, M. McNichols, M. |
| Otsikko: | Estimation and market valuation of environmental liabilities relating to superfund sites |
| Lehti: | Journal of Accounting Research
1994 : VOL. 32:SUPPL, p. 177-220 |
| Asiasana: | ESTIMATION VALUATION ENVIRONMENT |
| Kieli: | eng |
| Tiivistelmä: | 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