How does carbon emissions trading policy affect accrued earnings management in corporations? : evidence from China
Year of publication: |
2023
|
---|---|
Authors: | Long, Wenbin ; Qu, Xin ; Yin, Saifeng |
Published in: |
Finance research letters. - Amsterdam [u.a.] : Elsevier, ISSN 1544-6123, ZDB-ID 2181386-3. - Vol. 55.2023, 1, p. 1-9
|
Subject: | Accounting accruals | Carbon emissions trading | Difference-in-differences | Earnings management | Environmental regulation | Emissionshandel | Emissions trading | Bilanzpolitik | Accounting policy | China | Treibhausgas-Emissionen | Greenhouse gas emissions | Wirkungsanalyse | Impact assessment |
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