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How does carbon emissions trading policy affect accrued earnings management in corporations? Evidence from China
16 references·3 citing·43 second hop
How does carbon emissions trading policy affect accrued earnings management in corporations? Evidence from China (2023)How does carbon emissions trading policy …The pricing of carbon risk in syndicated loans: Which risks are priced and why? (2021)The pricing of carbon risk in…Climate change and credit risk (2020)Climate change and credit riskDo Investors Care about Carbon Risk? 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this work references cited by second hop

References

  • 1995Detecting Earnings Management.6,532 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2019Do Investors Care about Carbon Risk?3,361 cited
  • 2004CEO incentives and earnings management2,270 cited
  • 2008Forecasting Default with the Merton Distance to Default Model2,220 cited
  • 2008Analyst coverage and earnings management1,826 cited
  • 2013Firm-Value Effects of Carbon Emissions and Carbon Disclosures1,677 cited
  • 2005Expected EPS and EPS Growth as Determinantsof Value1,414 cited
  • 2016Carbon Risk, Carbon Risk Awareness and the Cost of Debt Financing777 cited
  • 2014The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme481 cited
  • 2015Carbon emissions and stock returns: Evidence from the EU Emissions Trading Scheme471 cited
  • 2020Climate change and credit risk427 cited
  • 2015Internal Governance and Real Earnings Management412 cited

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  • 2021The pricing of carbon risk in syndicated loans: Which risks are priced and why?355 cited
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    • 2025Carbon peaking pressure and corporate earnings management29 cited
    • 2024Carbon Market and corporate financing behavior-From the perspective of constraints and demand22 cited
    • 2023Suppliers’ decision on green innovation: A response to customers’ environmental regulation20 cited