The manager’s decision in acknowledging and disclosing environmental liability: A Behavioral Model
This study analyzes why managers accrue and disclose environmental liability, which involves managers’ discretions. Using the framework of the Theory of Planned Behavior (Ajzen 1991), this research hypothesizes that a manager’s intention to accrue and disclose environmental liability is influenced b...
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| Format: | Article |
| Language: | English |
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Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)
2016-11-01
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| Series: | Journal of Economics, Business & Accountancy |
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| Online Access: | https://journal.perbanas.ac.id/index.php/jebav/article/view/481 |