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The Relationship Between Pollution Control Record and Financial Indicators Revisited: Further Comment.

Barry H. Spicer

Assistant Professor of Accounting, University of Oregon 1

The Accounting Review 1980

The article presents a reply to the comments made on a study about the observed association between the pollution control records of companies from the pulp and paper industry and their financial indicators in stock investment decisions. The author first dealt with the fundamental misinterpretation of the purpose of his study. Then, he made some general remarks about the extreme view of research. And finally, he made comments on some of the issues raised with respect to the validity of his study and the relationships among variables said to be implied.

DOI
10.2308/tar-4511782
Volume
55 (1)
Pages
178-185
Language
en
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