Does cost of debt reflect the value of quality greenhouse gas emissions reduction efforts and disclosure?
Fereshteh Mahmoudian, Dongning Yu, Jing Lu, Jamal A. Nazari, Irene M. Herremans
| Year of publication: |
2023
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|---|---|
| Authors: | Mahmoudian, Fereshteh ; Yu, Dongning ; Lu, Jing ; Nazari, Jamal A. ; Herremans, Irene M. |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 52.2023, p. 1-13
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| Subject: | Assurance | Carbon management | Cost of debt | GHG emissions disclosure | GHG performance | GHG reduction projects | Treibhausgas-Emissionen | Greenhouse gas emissions | Klimawandel | Climate change | Unternehmenspublizität | Corporate disclosure | Kapitalkosten | Cost of capital | Emissionshandel | Emissions trading | Luftverschmutzung | Air pollution |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2023.100563 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014434925