caa a22 4500 605485933 CHVBK 20210128100443.0 cr unu---uuuuu 210128e20150701xx s 000 0 eng 10.1007/s10551-014-2191-y doi (NATIONALLICENCE)springer-10.1007/s10551-014-2191-y Use of Discretionary Environmental Accounting Narratives to Influence Stakeholders: The Case of Jurors' Award Assessments [Elektronische Daten] [W. Lee, John Sweeney] This experimental study extends prior capital market and environmental accounting research by utilizing the theoretical underpinnings of legitimation through impression management, source credibility bias, perceived trust, and ideology in assessing the influence of discretionary environmental accounting narratives on jurors' punitive damage award assessments. We utilize mock jurors as environmental stakeholders and find that: (1) jurors in a court case involving corporate environmental malfeasance assess lower punitive damage awards against a firm that provides discretionary disclosure on its website regarding future abatement and control narratives, (2) environmental sensitivity of the firm's industry moderates the negative relationship between the discretionary disclosure and jurors' punitive damage award assessments, and (3) juror's perceived trust toward firm management mediates the prior moderation effect. Further, juror political ideology is found to affect the punitive damage award assessments, with liberal jurors levying comparatively higher awards than conservative jurors. Springer Science+Business Media Dordrecht, 2014 Discretionary environmental accounting narratives nationallicence Environmental sensitivity nationallicence Political ideology nationallicence Punitive damage award nationallicence Trust nationallicence Lee W. Department of Accounting, College of Business Administration, University of Northern Iowa, 50614, Cedar Falls, IA, USA aut Sweeney John Department of Accounting and Information Systems, School of Business, University of Kansas, 66045, Lawrence, KS, USA aut Journal of Business Ethics Springer Netherlands 129/3(2015-07-01), 673-688 0167-4544 129:3<673 2015 129 10551 https://doi.org/10.1007/s10551-014-2191-y text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10551-014-2191-y text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Lee W. Department of Accounting, College of Business Administration, University of Northern Iowa, 50614, Cedar Falls, IA, USA aut NATIONALLICENCE 700 1- Sweeney John Department of Accounting and Information Systems, School of Business, University of Kansas, 66045, Lawrence, KS, USA aut NATIONALLICENCE 773 0- Journal of Business Ethics Springer Netherlands 129/3(2015-07-01), 673-688 0167-4544 129:3<673 2015 129 10551