Carbon allowance accounting and disclosure in Australia and New Zealand
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Citation:Kashyap, V.N. (2014, November). Carbon Allowance Accounting and Disclosure in Australia and New Zealand. Paper presented at 2014 Massey Business School PhD symposium, Massey University, Auckland.
Permanent link to Research Bank record:https://hdl.handle.net/10652/4066
Research Question(s): (1) How are the companies that are affected by NZ ETS and Australian Carbon Tax, financially accounting for carbon emission allowances in the absence of a uniform accounting guidance? (2) How are the companies that are affected by NZ ETS and Australian Carbon Tax, disclosing information on carbon emission allowances in the absence of a uniform accounting guidance? (3) What company characteristics and market features are influencing the affected companies’ methods of disclosing and accounting for emission allowances?