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Inhibition or inducement? The impact of carbon emissions trading scheme (ETS) on corporate earnings management from the perspective of public pressure
16 references·0 citing·53 second hopsampled
Inhibition or inducement? The impact of carbon emissions trading scheme (ETS) on corporate earnings management from the perspective of public pressure (2025)Inhibition or inducement? The impact of c…A news-based climate policy uncertainty index for China (2023)A news-based climate policy u…The impact of carbon emissions trading on energy efficiency: Evidence from quasi-experiment in China's carbon emissions trading pilot (2022)The impact of carbon emission…Environmental information disclosure and corporate innovation: The “Inverted U-shaped” regulating effect of media attention (2022)Environmental information dis…Does green financial policy affect debt-financing cost of heavy-polluting enterprises? An empirical evidence based on Chinese pilot zones for green finance reform and innovations (2022)Does green financial policy a…Analysis of emission reduction effects of carbon trading: Market mechanism or government intervention? (2022)Analysis of emission reductio…Tightening EU ETS targets in line with the European Green Deal: Impacts on the decarbonization of the EU power sector (2021)Tightening EU ETS targets in …Can China’s policy of carbon emission trading promote carbon emission reduction? (2020)Can China’s policy of carbon …Asymmetric impacts of the policy and development of green credit on the debt financing cost and maturity of different types of enterprises in China (2020)Asymmetric impacts of the pol…Earnings management and annual report readability (2016)Earnings management and annua…Carbon Risk, Carbon Risk Awareness and the Cost of Debt Financing (2016)Carbon Risk, Carbon Risk Awar…Analyst coverage and earnings management (2008)Analyst coverage and earnings…The role of environmental disclosures as tools of legitimacy: A research note (2006)The role of environmental dis…The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition (2006)The Role of Accruals in Asymm…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Environmental disclosures and public policy pressure (1997)Environmental disclosures and…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility (2011)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Is Earnings Quality Associated with Corporate Social Responsibility? 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(1995)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Performance matched discretionary accrual measures (2005)Readability of 10‐K Reports and Stock Price Crash Risk (2018)Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach (2019)Textual Analysis in Finance (2020)Risk, Return, and Equilibrium: Empirical Tests (1973)Founding Family Ownership and Earnings Quality (2006)Managerial Ability and Earnings Quality (2012)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)The Economics of Climate Change (2007)The Economics of Climate Change: The Stern Review (2007)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Climate change and credit risk (2020)Corporate governance, law, culture, environmental performance and CSR disclosure: A global perspective (2020)Extending the benefits of ESG disclosure: The effect on the cost of debt financing (2021)Ownership structure and the cost of corporate borrowing (2010)The impact of corporate social responsibility on the cost of bank loans (2010)How much does financial development contribute to renewable energy growth and upgrading of energy structure in China? (2019)Impact of green credit on high-efficiency utilization of energy in China considering environmental constraints (2021)Nexus between green finance, fintech, and high-quality economic development: Empirical evidence from China (2021)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Measuring Economic Policy Uncertainty* (2016)Carbon Tail Risk (2018)Climate Change: The Ultimate Challenge for Economics (2019)Chinese corporate biodiversity exposure (2024)Global climate policy uncertainty and financial markets (2024)How does climate policy uncertainty shape corporate investment behavior? (2024)
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References

  • 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
  • 2006The role of environmental disclosures as tools of legitimacy: A research note2,030 cited
  • 2008Analyst coverage and earnings management1,826 cited
  • 2006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition1,117 cited
  • 2016Earnings management and annual report readability799 cited
  • 2016Carbon Risk, Carbon Risk Awareness and the Cost of Debt Financing777 cited
  • 2020Asymmetric impacts of the policy and development of green credit on the debt financing cost and maturity of different types of enterprises in China451 cited
  • 1997Environmental disclosures and public policy pressure451 cited
  • 2023A news-based climate policy uncertainty index for China410 cited
  • 2020Can China’s policy of carbon emission trading promote carbon emission reduction?378 cited
  • 2022Does green financial policy affect debt-financing cost of heavy-polluting enterprises? An empirical evidence based on Chinese pilot zones for green finance reform and innovations362 cited
  • 2022The impact of carbon emissions trading on energy efficiency: Evidence from quasi-experiment in China's carbon emissions trading pilot360 cited
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Analysis of emission reduction effects of carbon trading: Market mechanism or government intervention?
313 cited
  • 2021Tightening EU ETS targets in line with the European Green Deal: Impacts on the decarbonization of the EU power sector309 cited
  • 2022Environmental information disclosure and corporate innovation: The “Inverted U-shaped” regulating effect of media attention261 cited
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