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An Empirical Analysis Of The Disclosures Of Loss Contingencies Associated With Operational Laws And Regulations, Lisa Nesbit Bostick
An Empirical Analysis Of The Disclosures Of Loss Contingencies Associated With Operational Laws And Regulations, Lisa Nesbit Bostick
Doctoral Dissertations
This study was intended to determine whether there was a change in the disclosure of all loss contingencies associated with operational laws and regulations (i.e., environmental and non-environmental) and/or whether there was a complementary association between the environmental and non-environmental loss contingency disclosures during the period 1989 to 1999. In summary, the results of the study suggest (1) that there was an increase in all loss contingency disclosures associated with operational laws and regulations, and (2) that there was a complementary association between the environmental and non-environmental loss contingency disclosures.
The primary sources of the loss contingency disclosures (i.e., the …