An Investigation of Shareholder Wealth Effects of Environmental Regulation

Andrews R. N. L. 1976. Environmental Policy and Administrative Change: Implementation of the National Environmental Policy Act. Lexington, Mass.: Lexington Books.

Bureau of National Affairs. 1980. Environmental Reporter: Current Developments (May 9): 38–39.

Business Week. 1980. “A U.S. Drive to Curb Corporate Doubletalk”. Business Week (May 12): 35–38.

Congressional Quarterly. 1970. “Major Congressional Action: Environmental Problems.” In Congressional Quarterly Almanac: 91st Congress 1st Session 1969. Washington D.C.: Congressional Quarterly.

Council on Economic Priorities (CEP). 1972a. Paper Profits: Pollution in the Pulp and Paper Industry. Boston: The MIT Press.

CEP. 1972b. The Price of Power: Electric Utilities and the Environment. Boston: MIT Press.

CEP. 1973. Environmental Steel: Pollution in the Iron and Steel Industry. New York: CEP.

CEP. 1975a. Cracking Down: Oil Refining and Pollution Control. New York: CEP.

CEP. 1975b. Cleaning Up: The Cost of Refinery Pollution Control. New York: CEP.

CEP. 1977a. Newsletter: NRDC vs. SEC. New York: CEP (October 25).

CEP. 1977b. Pollution Audit. New York: CEP.

Council on Environmental Quality. 1970. Environmental Quality: The First Annual Report of the Council on Environmental Quality. Washington D.C.: U.S. Government Printing Office.

Council on Environmental Quality. 1971. Environmental Quality: The Second Annual Report of the Council on Environmental Quality. Washington D.C.: U.S. Government Printing Office.

Council on Environmental Quality. 1974. Environmental Quality: The Fifth Annual Report of the Council on Environmental Quality. Washington D.C.: U.S. Government Printing Office.

Davies J. C. Davies B. S. . 1975. The Politics of Pollution. 2nd ed. Indianapolis, Ind.: Pegasus.

Easton R. 1972. Black Tide: The Santa Barbara Oil Spill and its Consequences. New York: Delacorte Press.

Gray R. 1992. “Accounting and Environmentalism: An Exploration of the Challenge of Gently Accounting for Accountability, Transparency, and Sustainability”. Accounting, Organizations and Society, 17(5): 399–425.

Hickel W. J. 1971. Who Owns America. Englewood Cliffs, N.J.: Prentice-Hall.

Hughes J. S. Magat W. A. Ricks W. E. . 1986. “The Economic Consequences of the OSHA Cotton Dust Standards: An Analysis of Stock Price Behavior”. The Journal of Law & Economics, 29 (April): 29–60.

Ingram R. W. Frazier K. B. . 1980. “Environmental Performance and Corporate Disclosure”. Journal of Accounting Research, 18 (Autumn): 614–622.

Johnson L. T. 1993. “Research on Environmental Reporting”. Accounting Horizons 1 (September): 118–123.

Jones C. O. 1974. “Speculative Augmentation in Federal Air Pollution Policy-Making”. The Journal of Politics, 36 (May): 438–464.

Jones C. O. 1975. Clean Air: The Policies and Politics of Pollution Control. Pittsburgh, Pa.: University of Pittsburgh Press.

Lieber H. 1975. Federalism and Clean Waters: The 1972 Water Pollution Control Act. Lexington, Mass.: Lexington Books.

Maloney M. T. McCormick R. E. . 1982. “A Positive Theory of Environmental Quality Regulation”. Journal of Law and Economics, 25 (April): 99–123.

New York Times. 1970a. “President Offers Plan for Cleanup of Air and Water”. New York Times (February 11): 1, 33.

New York Times. 1970b. “Koch Bids U.S. Act Against Polluters Here; Prosecutors and State Aids Cite Steps Taken”. New York Times (June 30): 33.

New York Times. 1991. “Environmentalists Assess Corporate Pollution Records”. New York Times (December 9): D1, D2.

Noreen E. Sepe J. . 1981. “Market Reactions to Accounting Policy Deliberations: The Inflation Accounting Case”. The Accounting Review, 56 (April): 253–269.

Odell R. 1980. Environmental Awakening. Cambridge, Mass.: Ballinger Publishing.

Portney P. R. 1990. “Policy Watch: Economics and the Clean Air Act”. Journal of Economic Perspectives 4 (Fall): 173–181.

Quarles J. 1976. Cleaning Up America: An Insider's View of the Environmental Protection Agency. Boston: Houghton Mifflin.

Rockness J. 1985. “An Assessment of the Relationship between U.S. Corporate Environmental Performance and Disclosure”. Journal of Business, Finance and Accounting, 12 (Autumn): 339–354.

Rockness J. Schlachter P. Rockness H. O. . 1986. “Hazardous Waste Disposal, Corporate Disclosure, and Financial Performance in the Chemical Industry”. Advances in Public Interest Accounting, 1:167–191.

Rosenbaum W. A. 1977. The Politics of Environmental Concern. New York: Praeger Publishers.

Roussey R. S. 1992. “Auditing Environmental Liabilities”. Auditing: A Journal of Practice and Theory, 11 (Spring): 47–57.

Scheffer V. B. 1991. The Shaping of Environmentalism in America. Seattle, Wash.: University of Washington.

Schwert G. W. 1981. “Using Financial Data to Measure the Effects of Regulation”. Journal of Law and Economics, 24 (April): 121–158.

Securities and Exchange Commission (SEC). 1993. Staff Accounting Bulletin No. 92: Accounting and Disclosure Relating to Loss Contingencies. SEC (June).

Shane P. B. Spicer B. H. . 1983. “Market Response to Environmental Information Produced Outside the Firm”. The Accounting Review, 58 (July): 521–538.

Shanley R. A. 1992. Presidential Influence and Environmental Policy. Westport, Conn.: Greenwood Press.

Stevens W. P. 1984. “Market Reaction to Corporate Environmental Performance”. Advances in Accounting, 1:41–61.

Stigler G. 1971. “The Theory of Economic Regulation”. Bell Journal of Economics and Management Science, 2 (Spring): 3–21.

Surma J. P. Vondra A. A. . 1992. “Accounting for Environmental Costs: A Hazardous Subject”. Journal of Accountancy, 173 (March): 51–55.

Wall Street Journal. 1969. “Breathers' Lobby Wins Pollution-Fight in Key Industrial State”. Wall Street Journal (October 21): 1.

Wall Street Journal. 1970. “Federal Pollution Fighters Devise New Ways to Use Old Law in Curbing Industrial Wastes”. Wall Street Journal (December 10): 34.

Wall Street Journal. 1988. “Can $100 Billion Have 'No Material Effect' on Balance Sheets?” Wall Street Journal (May 11): 1, 11.

Wall Street Journal. 1993a. “Firms Reveal More Details of Environmental Efforts but Still Don't Tell All”. Wall Street Journal (December 13): B1, B2.

Wall Street Journal. 1993b. “SEC Forces More Disclosure”. Wall Street Journal (December 13): B1, B2.

Wallace M. S. Watson S. B. Yandle B. . 1988. “Environmental Regulation: A Financial Markets Test.” 28 (Spring): 69–87.

Wiseman J. 1982. “An Evaluation of Environmental Disclosures Made in Corporate Annual Reports”. Accounting, Organizations, and Society, 7 (1): 53–63.

Zuber G. R. Berry C. G. . 1992. “Assessing Environmental Risk”. Journal of Accountancy, 173 (March): 43–48.