Bui, Binh; Chelli, Mohamed; Houqe, Muhammad Nurul - In: Meditari Accountancy Research 30 (2021) 5, pp. 1367-1392
Purpose: The purpose of this paper is to investigate the impact of climate change rating organisations on rated firms, to understand whether disclosure ratings can facilitate enhanced emissions performance. Design/methodology/approach: This study uses 1,848 cross-country firm-year observations...