Firm-level climate risk and accounting conservatism: International evidence
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DOI: 10.1016/j.irfa.2024.103511
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- Yang, Chao & Song, Di, 2024. "Who really cares? Climate change exposure and auditor conservatism: Evidence from China," Finance Research Letters, Elsevier, vol. 70(C).
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More about this item
Keywords
Firm-level climate risk; Accounting conservatism; ESG; Information asymmetry; Firm complexity;All these keywords.
JEL classification:
- Q54 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Climate; Natural Disasters and their Management; Global Warming
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
- Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
- D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design
Statistics
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