Carbon disclosures and information asymmetry: Empirical evidence on the importance of text in understanding numerical emission allowance disclosures
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DOI: 10.1111/jiec.13574
Abstract: Carbon disclosures are essential for investors to evaluate firms’ efforts to combat climate change. In this study, we focus on a specific type of carbon disclosures—namely, emission allowance disclosures—that capture how firms implement emission reductions… read more here.
Keywords: information; numerical emission; emission allowance; emission ... See more keywords