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Corporate carbon emission statements
Reichelstein, Stefan - 2022
Current corporate disclosures regarding carbon emissions lack commonly accepted accounting rules. The accrual accounting system for carbon emissions described here is grounded in the rules of historical cost accounting for operating assets, enabling the preparation of balance sheets and flow...
Persistent link: https://www.econbiz.de/10013441511
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Carbon emission statements: Balance sheets and flow statements
Reichelstein, Stefan - 2023
Current corporate disclosures regarding carbon emissions lack generally accepted accounting rules. The carbon accrual accounting system described here takes the rules of historical cost accounting for operating assets as a template for generating Carbon Emissions (CE) balance sheets and flow...
Persistent link: https://www.econbiz.de/10014476249
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The impact of carbon disclosure mandates on emissions and financial operating performance
Downar, Benedikt; Ernstberger, Jürgen; Reichelstein, Stefan - 2020
We examine whether a disclosure mandate for greenhouse gas emissions creates stakeholder pressure for firms to subsequently reduce their emissions. For UK-incorporated listed firms such a mandate was adopted in 2013. Using a difference-in-differences design, we find that firms affected by the...
Persistent link: https://www.econbiz.de/10012267471
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Corporate carbon reduction pledges: An effective tool to mitigate climate change?
Comello, Stephen; Reichelstein, Julia; Reichelstein, Stefan - 2021
In the intensifying public debate about limiting the harmful effects of climate change, many global corporations have recently articulated so-called 'net-zero' goals for reducing and ultimately eliminating their own greenhouse gas emissions. We first examine the details ofthe carbon reduction...
Persistent link: https://www.econbiz.de/10012581586
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Tax strategy disclosure: A greenwashing mandate?
Bilicka, Katarzyna; Casi, Elisa; Seregni, Carol; Stage, … - 2024
We investigate the effects of a qualitative tax disclosure mandate aimed at improving tax transparency and compliance by imposing reputational costs for firms. We use, as an exogenous shock, the 2016 UK reform that required large businesses to disclose their tax strategy. We find that treated...
Persistent link: https://www.econbiz.de/10015084723
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The energy-bias of North-South technology spillovers: A global, bilateral, bisectoral trade analysis
Hübler, Michael; Glas, Alexander - 2013
countries and 35 sectors for 1995-2009. We find South-North convergence of energy and labor intensities, an energy bias of … import-driven convergence and no robust difference between imports of intermediate and investment goods. Accordingly, trade …
Persistent link: https://www.econbiz.de/10010312879
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South-North convergence from a new perspective
Hübler, Michael - 2013
-North convergence based on North-South technology diffusion through intermediate goods trade is guaranteed if the knowledge effect … dominates the productivity effect. Moreover, a larger Southern market expands the area of convergence and can prevent divergence … convergence is desirable for both, the South and the North. …
Persistent link: https://www.econbiz.de/10010327232
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Which indicators of absorptive capacity enhance import-induced South-North convergence in labor intensities?
Hübler, Michael; Glas, Alexander - 2013
-North labor intensities (South-North convergence) for 31 industrialized source and eight emerging recipient countries. We find …
Persistent link: https://www.econbiz.de/10010327537
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The energy-bias of North-South technology spillovers: A global, bilateral, bisectoral trade analysis
Hübler, Michael; Glas, Alexander - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2013
countries and 35 sectors for 1995-2009. We find South-North convergence of energy and labor intensities, an energy bias of … import-driven convergence and no robust difference between imports of intermediate and investment goods. Accordingly, trade …
Persistent link: https://www.econbiz.de/10010985637
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South-North convergence from a new perspective
Hübler, Michael - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2013
-North convergence based on North-South technology diffusion through intermediate goods trade is guaranteed if the knowledge effect … dominates the productivity effect. Moreover, a larger Southern market expands the area of convergence and can prevent divergence … convergence is desirable for both, the South and the North. …
Persistent link: https://www.econbiz.de/10010985693