Voluntary carbon transparency : a substitute for or complement to financial transparency?
Le Luo, Hongjun Wu
| Year of publication: |
2019
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|---|---|
| Authors: | Luo, Le ; Wu, Hongjun |
| Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 18.2019, 2, p. 65-88
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| Subject: | carbon disclosure | carbon transparency | financial transparency | earnings management | ethical theory | opportunistic theory | Treibhausgas-Emissionen | Greenhouse gas emissions | Bilanzpolitik | Accounting policy | Unternehmenspublizität | Corporate disclosure | Auskunftspflicht | Disclosure regulation | Transparenz | Transparency | Emissionshandel | Emissions trading | Welt | World |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/jiar-52421 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012212928