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Strategic Interactions in Environmental Regulation Enforcement: Evidence from Chinese Provinces
Renard, Mary-Françoise; Xiong, Hang - HAL - 2012
towards China's decentralization of environment policy implementation as well as its fiscal arrangements. …
Persistent link: https://www.econbiz.de/10009651572
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What is the Role of Openness for China's Environment? An Analysis Based on Divisia Decomposition Method From the Regional Angle
He, Jie - HAL - 2011
into the detailed data of production and SO2 emission intensity of China's 29 industrial sectors (occupying over 98% of the …
Persistent link: https://www.econbiz.de/10008855844
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Non-additivity in accounting valuation: Internally generated goodwill as an aggregation of interacting assets
Casta, Jean-François; Paugam, Luc; Stolowy, Hervé - HAL - 2011
In this paper we propose a new method to explain the creation and measure the value of internally generated goodwill (IGG). Our method is based on the idea that firm value is affected by interactions between assets used in combination to conduct business. This novel approach contrasts with the...
Persistent link: https://www.econbiz.de/10009652117
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Mandatory environmental disclosures by companies complying with IAS/IFRS: The case of France, Germany and the UK
Barbu, Elena; Dumontier, Pascal; Feleagă, Niculae; … - HAL - 2012
This study investigates whether the adoption of a single set of accounting standards, such as IFRS, guarantees harmonization of accounting practices within a country and across countries, or whether differences in reporting practices persist because of dissimilarities in reporting habits and...
Persistent link: https://www.econbiz.de/10009399198
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Remanufacturing
Bernard, Sophie - HAL - 2011
This paper presents a theoretical model of remanufacturing where a duopoly of original manufacturers produces a component of a final good. The specific component that needs to be replaced during the lifetime of the final good creates a secondary market where independent remanufacturers enter the...
Persistent link: https://www.econbiz.de/10010605341
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Remanufacturing
Bernard, Sophie - HAL - 2011
This paper presents a theoretical model of remanufacturing where a duopoly of original manufacturers produces a component of a final good. The specific component that needs to be replaced during the lifetime of the final good creates a secondary market where independent remanufacturers enter the...
Persistent link: https://www.econbiz.de/10010635128
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The pollution haven hypothesis : a geographic economy model in a comparative study
Kheder, Sonia Ben; Zugravu, Natalia - HAL - 2008
Although based on theoretical foundations, the pollution haven hypothesis stating that heterogenous environmental … geographic economy model on French firm-level data, we confirm the pollution haven hypothesis for a global sample. Through … for the major part of the Commonwealth of Independent States countries. Finally, we show that the pollution haven …
Persistent link: https://www.econbiz.de/10010738675
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On licensing and diffusion of clean technologies in oligopoly
Sibailly, Idrissa - HAL - 2013
Clean technologies implemented by polluters subject to environmental regulation are often developed and patented by specialized technology suppliers. This paper investigates the impact of the environmental regulation stringency on the diffusion of patented clean technologies when the polluters...
Persistent link: https://www.econbiz.de/10010821226
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CORPORATE DISCLOSURE OF ENVIRONMENTAL CAPITAL EXPENDITURES: A TEST OF ALTERNATIVE THEORIES
Cho, Charles H.; Freedman, Martin; Patten, Dennis M. - HAL - 2009
In this study, we examine three potential explanations for the corporate choice to disclose environmental capital spending amounts. We investigate, first, whether the disclosure appears to be a function of the materiality of the spending and we find that, for the overwhelming majority of...
Persistent link: https://www.econbiz.de/10008788985
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A short analysis on the stricter European regulations on tropical hardwood imports and their side effects
Roda, Jean-Marc; Aretz, Eric; Lim, Hin Fui - HAL - 2007
increasing consumption of tropical timber by the three developing giants: Brazil, India and China. …
Persistent link: https://www.econbiz.de/10008794000