Construct · 1 fields · 1 citations

carbon emissions and firm value: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

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Sustainability accounting

the finding that each additional unit of carbon emissions lowers firm value, and that firms not disclosing emissions suffer a further penalty.

In sustainability accounting, carbon emissions and firm value refers to the finding that each additional unit of carbon emissions lowers firm value, and that firms not disclosing emissions suffer a further penalty. This meaning comes from Matsumura (2013) in The Accounting Review.[1]

Unit
Recovery means
Measured by

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Nearby constructs

carbon disclosure1 fields · 1 citationsanchor · a standalone construct unit2 fields · 2 citationsjingle · one word, two constructs value6 fields · 12 citationsjingle · one name, six constructs

References

Matsumura, E. M., Prakash, R., & Vera-Muñoz, S. C. (2013). Firm-Value Effects of Carbon Emissions and Carbon Disclosures. The Accounting Review, 89(2), 695-724. https://doi.org/10.2308/accr-50629

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