Browsing Accounting and Finance Journal Articles by Author "58445"
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Institutional determinants of carbon financial accounting practices Kashyap, Varsha; Hooks, J.; Rahman, Md.; Bhuiyan, Md. B.U. (2020-06-08)This paper investigates how and why firms affected by Emissions Trading Schemes (ETSs) are financially accounting for carbon in a voluntary setting. Using institutional theory, the authors seek to identify the determinants ...