This study provides evidence on the probability of adopting an accounting approach for
emission allowances and greenhouse gas emissions as a function of each company's GHG …

This study provides evidence on the probability of adopting an accounting approach for
emission allowances and greenhouse gas emissions as a function of each company's GHG …

This study provides evidence on the probability of adopting an accounting approachfor
emission allowances and greenhouse gas emissions as a function of each company'sGHG …

This study focuses on the transparency of financial reporting on emission allowances (EA)
and greenhouse gas (GHG) emissions within the European Union Emissions Trading …

This paper attempts to study the main accounting perspectives regarding emission
allowances with a special focus on the derived problems of accounting divergence due to …

This report investigates how large emitters in the European Union Emissions Trading
System (EU ETS) are accounting for emission allowances. The research involved a detailed …

Lack of a solid, uniform, efficient, and objective accounting background to record the
economic impact of the tradable permits “grandfathered” to polluting companies misleads …

Emission allowances form the common trading currency introduced by the European
Emission Trading Scheme to cover the emission of greenhouse gases. This initiative forces …

With the commencement of Phase III of the European Union Emissions Trading System (EU
ETS) in 2013, it is projected that approximately one-half of emission allowances will be …

This investigation studies the accounting treatment of the carbon emission allowances of EU
Emissions Trading System participants to explore whether the auctioning allocation system …