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1-2 of 2
Keywords: capital expenditures
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Journal Articles
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2021) 21 (1): 23–38.
Published: 01 December 2021
...Wioleta Olczak; Dennis M. Patten ABSTRACT We investigate a phenomenon documented in Patten (2005) and J. Chen, J. Chen, and Patten (2014) regarding the overstatement of projections of future environmental capital expenditures (ECE) by firms operating in environmentally sensitive industries...
Journal Articles
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2014) 14 (1): 87–109.
Published: 01 December 2014
...Jason C. Chen; Jennifer C. Chen; Dennis M. Patten ABSTRACT Following Patten (2005) , we focus on corporate disclosure of environmental capital expenditure projections and spending, and address two separate issues related to the corporate use of manipulative disclosure. First, we investigate...
