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Competing Accounting Treatments for Emission Rights: A Capital Market Perspective · Study

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PreprintCompeting Accounting Treatments for Emission Rights: A Capital Market Perspective

Stefan Veith2009

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Preprintgreen2009

Competing Accounting Treatments for Emission Rights: A Capital Market Perspective

Stefan Veith · Joerg Richard Werner · Jochen Zimmermann

11 citations·0/0 files stored·SSRN Electronic Journal

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Corporate Social Responsibility Reporting

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References

1991Towards a dynamic theory of strategy 1992The investment opportunity set and corporate financing, dividend, and compensation policies 1995Size and Book-to-Market Factors in Earnings and Returns 1996The capitalization, amortization, and value-relevance of R&D 1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients 1999Market Rewards Associated with Patterns of Increasing Earnings 2008Instrument Choice in Environmental Policy 2008Making things the same: Gases, emission rights and the politics of carbon markets

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2014The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme

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2001Capital markets research in accountingarticle · 13 shared references 2009A Review of the Value Relevance Literaturearticle · 10 shared references 2006Kapitalmarktrelevanz der Rechnungslegung — Konzepte, Methodik und Ergebnisse empirischer Forschungarticle · 9 shared references 2005The value relevance of financial reporting on the Oslo Stock Exchange over the period 1964-2003report · 8 shared references 2011Value relevance of R&D in the UK after IFRS mandatory implementationarticle · 7 shared references 2021The Value Relevance of Earnings, Book Values, and Other Accounting Information and the Role of Economic Conditions in Value Relevance: A Literature Review*article · 7 shared references

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Year2009

Typepreprint

Published2009-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations11

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.2139/ssrn.1323810

openalex_workW1511145391

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