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Emission rights: From costless activity to market operations

Citations

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Cited by:

  1. J.I. Gorospe- Oviedo & A.I. Mateos- Ansótegui, 2012. "Related party transactions and emissions rights: accounting and direct international taxation," Chapters, in: Larry Kreiser & Ana Yábar Sterling & Pedro Herrera & Janet E. Milne & Hope Ashiabor (ed.), Carbon Pricing, Growth and the Environment, chapter 8, pages 117-131, Edward Elgar Publishing.
  2. Kaidonis, Mary & Moerman, Lee & Rudkin, Kathy, 2009. "Paradigm, paradox, paralysis: An epistemic process," Accounting forum, Elsevier, vol. 33(4), pages 285-289.
  3. Rong He & Le Luo & Abul Shamsuddin & Qingliang Tang, 2022. "Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 261-298, March.
  4. Haupt, Madlen & Ismer, Roland, 2011. "Emissions Trading Schemes under IFRS - Towards a “true and fair view”," EconStor Research Reports 65872, ZBW - Leibniz Information Centre for Economics.
  5. Marius Deac, 2013. "A Case Study of the Accounting Models for the Participants in an Emissions Trading Scheme," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 5(5), pages 40-49, October.
  6. Thereza RS de Aguiar, 2018. "Turning accounting for emissions rights inside out as well as upside down," Environment and Planning C, , vol. 36(1), pages 139-159, February.
  7. Jones, Michael John, 2010. "Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting," Accounting forum, Elsevier, vol. 34(2), pages 123-138.
  8. Dianne McGrath, 2011. "Accounting for the Environment: Towards a Theoretical Perspective for Environmental Accounting and Reporting," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 31(2), pages 169-170, September.
  9. Yonca Ertimur & Jennifer Francis & Amanda Gonzales & Katherine Schipper, 2020. "Financial Reporting for Pollution Reduction Programs," Management Science, INFORMS, vol. 66(12), pages 6015-6041, December.
  10. Simon Cadez & Albert Czerny, 2010. "Carbon management strategies in manufacturing companies: An exploratory note," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 15(4), pages 348-360.
  11. Braun, Marcel, 2009. "The evolution of emissions trading in the European Union - The role of policy networks, knowledge and policy entrepreneurs," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 469-487, April.
  12. Frances Bowen & Bettina Wittneben, 2011. "Carbon accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(8), pages 1022-1036, October.
  13. Frank Hartmann & Paolo Perego & Anna Young, 2013. "Carbon Accounting: Challenges for Research in Management Control and Performance Measurement," Abacus, Accounting Foundation, University of Sydney, vol. 49(4), pages 539-563, December.
  14. Laura Girella & Roberto Tizzano & Elisa Rita Ferrari, 2019. "Concepts travelling across disciplinary fields: the case of the business model," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 373-402, June.
  15. Patricia Milanés Montero & Esteban Pérez Calderón & Ana Isabel Lourenço Dias, 2020. "Transparency of Financial Reporting on Greenhouse Gas Emission Allowances: The Influence of Regulation," IJERPH, MDPI, vol. 17(3), pages 1-25, January.
  16. Hui Chen & Peter Letmathe & Naomi Soderstrom, 2021. "Reporting Bias and Monitoring in Clean Development Mechanism Projects," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 7-31, March.
  17. Yang Stephanie Liu & Xiaoyan Zhou & Jessica Yang & Andreas Hoepner, 2016. "Corporate Carbon Emission and Financial Performance: Does Carbon Disclosure Mediate the Relationship in the UK?," ICMA Centre Discussion Papers in Finance icma-dp2016-03, Henley Business School, University of Reading.
  18. Celeste M. Black, 2013. "Accounting for Carbon Emission Allowances in the European Union: In Search of Consistency," Accounting in Europe, Taylor & Francis Journals, vol. 10(2), pages 223-239, November.
  19. Haseeb Ayaz, 2017. "Analysis of Carbon Emission Accounting Practices of Leading Carbon Emitting European Union Companies," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 3(4), pages 463-486, October.
  20. Wang, Hai & Ye, Shuai & Chen, Hui & Yin, Junya, 2023. "The impact of carbon emission trading policy on overcapacity of companies: Evidence from China," Energy Economics, Elsevier, vol. 126(C).
  21. Carmela Gulluscio & Pina Puntillo & Valerio Luciani & Donald Huisingh, 2020. "Climate Change Accounting and Reporting: A Systematic Literature Review," Sustainability, MDPI, vol. 12(13), pages 1-31, July.
  22. Kristin Asdal, 2014. "From Climate Issue to Oil Issue: Offices of Public Administration, Versions of Economics, and the Ordinary Technologies of Politics," Environment and Planning A, , vol. 46(9), pages 2110-2124, September.
  23. Lukas Benz & Stefan Paulus & Julia Scherer & Janik Syryca & Stefan Trück, 2021. "Investors' carbon risk exposure and their potential for shareholder engagement," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 282-301, January.
  24. Liu, Yang Stephanie & Zhou, Xiaoyan & Yang, Jessica Hong & Hoepner, Andreas G.F. & Kakabadse, Nada, 2023. "Carbon emissions, carbon disclosure and organizational performance," International Review of Financial Analysis, Elsevier, vol. 90(C).
  25. Asdal, Kristin, 2011. "The office: The weakness of numbers and the production of non-authority," Accounting, Organizations and Society, Elsevier, vol. 36(1), pages 1-9, January.
  26. Hopwood, Anthony G., 2009. "Accounting and the environment," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 433-439, April.
  27. Peter Warwick & Chew Ng, 2012. "The ‘Cost’ of Climate Change: How Carbon Emissions Allowances are Accounted for Amongst European Union Companies," Australian Accounting Review, CPA Australia, vol. 22(1), pages 54-67, March.
  28. Francisco Ascui & Heather Lovell, 2011. "As frames collide: making sense of carbon accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(8), pages 978-999, October.
  29. Tae Hee Kim & Sun Hye Lee & Petros Vourvachis, 2023. "Accounting Standard-Setting for an Emission Trading Scheme: The Korean Case," Journal of Business Ethics, Springer, vol. 182(4), pages 1003-1024, February.
  30. Heather Lovell & Jan Bebbington & Carlos Larrinaga & Thereza Raquel Sales de Aguiar, 2013. "Putting Carbon Markets into Practice: A Case Study of Financial Accounting in Europe," Environment and Planning C, , vol. 31(4), pages 741-757, August.
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