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The Value Relevance of Greenhouse Gas Emissions Allowances: An Exploratory Study in the Related United States SO2Market
13 references·16 citing·54 second hop
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References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1982The Value of Waiting to Invest3,606 cited
  • 1996The Impact of Environmental Management on Firm Performance2,729 cited
  • 2001Does the Market Value Environmental Performance?1,403 cited
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  • 1998An Interim Evaluation of Sulfur Dioxide Emissions Trading492 cited
  • 1999Revaluations of fixed assets and future firm performance: Evidence from the UK422 cited
  • 1994Estimation and Market Valuation of Environmental Liabilities Relating to Superfund Sites387 cited
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  • 2000The Value Relevance of Nonfinancial Measures of Air Pollution in the Electric Utility Industry310 cited
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  • 2007Uniformity versus Flexibility: Evidence from Pricing of the Pension Obligation89 cited

Cited by

  • 2020Carbon emission curbing effects and influencing mechanisms of China’s Emission Trading Scheme: The mediating roles of technique effect, composition effect and allocation effect

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172 cited
  • 2023Does carbon emission trading scheme really improve the CO2 emission efficiency? Evidence from China's iron and steel industry115 cited
  • 2016What Is Corporate Sustainability and How Do Firms Practice It? A Management Accounting Research Perspective112 cited
  • 2014Carbon tax, corporate carbon profile and financial return103 cited
  • 2014A Review of Carbon Accounting in the Social and Environmental Accounting Literature: What Can it Contribute to the Debate?97 cited
  • 2020The value relevance of carbon emissions information from Australian-listed companies87 cited
  • 2016The initial impact of EU ETS verification events on stock prices84 cited
  • 2020The Future of Assurance in Capital Markets: Reclaiming the Economic Imperative of the Auditing Profession73 cited
  • 2021The Value Relevance of Corporate Investment in Carbon Abatement: The Influence of National Climate Policy73 cited
  • 2017Do investors find carbon information useful? Evidence from Italian firms71 cited
  • 2020Green Accounting and Finance: Advancing Research on Environmental Disclosure, Value Impacts and Management Control Systems59 cited
  • 2021Carbon Emissions and Firm Performance: Evidence from Financial and Non-Financial Firms from Selected Emerging Economies55 cited
  • 2019Does corporate social responsibility disclosure reduce the information disadvantage of foreign investors?55 cited
  • 2009The Value Relevance of Environmental and Social Performance: Evidence from Swedish SIX 300 Companies54 cited
  • 2023Environmental Accounting in the European Accounting Review : A Reflection51 cited
  • 2024Climate risk and opportunity exposure and firm value: An international investigation50 cited