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- W2893318916 abstract "This study examines the impact of penalties assessed to publicly traded firms by the U.S. Environmental Protection Agency (EPA). Specifically, we look at whether there is an impact on earnings for firms that were fined by the EPA. There are two competing predictions regarding the impact of environmental penalties on earnings. Either there is no negative impact because firms allocate allowances for regulatory breaches or there is a negative impact because investors and stockholders have a preference to invest in efficient firms. This study contributes to the extant literature examining improvements in the business decision making related to corporate environmental management." @default.
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- W2893318916 date "2018-09-21" @default.
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- W2893318916 title "The impact of Environmental Protection Agency penalties on financial performance" @default.
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- W2893318916 doi "https://doi.org/10.1002/bse.2239" @default.
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