How does carbon emissions trading policy affect accrued earnings management in corporations? : evidence from China
Wenbin Long, Xin Qu, Saifeng Yin
| Year of publication: |
2023
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|---|---|
| Authors: | Long, Wenbin ; Qu, Xin ; Yin, Saifeng |
| Published in: |
Finance research letters. - Amsterdam [u.a.] : Elsevier, ISSN 1544-6123, ZDB-ID 2181386-3. - Vol. 55.2023, 1, p. 1-9
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| Subject: | Accounting accruals | Carbon emissions trading | Difference-in-differences | Earnings management | Environmental regulation | Bilanzpolitik | Accounting policy | China | Emissionshandel | Emissions trading | Treibhausgas-Emissionen | Greenhouse gas emissions |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.frl.2023.103840 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014473017