Lu, Tong; Ruan, Lijun; Wang, Yanyan; Yu, Lisheng - In: China journal of accounting research : CJAR 17 (2024) 2, pp. 1-23
Lobbying, ESG reporting, Non-financial disclosure, Hong KongThis study investigates the valuation and real effects of the mandatory disclosure of greenhouse gas (GHG) emission costs from the perspective of "double materiality." We consider a firm with a Cobb-Douglas production function that...
