Frank Linnehan

Drexel University - Organization Sciences

United States

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Scholarly Papers (1)

1.

A Behavioral Model of Decisions to Accrue and Disclose Environmental Liabilities

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Rowan University - Accounting & Finance, Drexel University and Drexel University - Organization Sciences

Abstract:

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environmental accounting, environmental liabilities, theory of planned behavior, discretionary accrual, disclosure of environmental liabilities, contingent liabilities, accounting ethics, social responsibility accounting