This study reveals the inconsistencies between the negative externalities of carbon emissions and the recognition condition of accounting statements. Hence, the study identifies that heavily polluting enterprises in China have severe off-balance sheet carbon reduction risks before implementing...

The purpose of this study is to examine the possible local impacts of cap-and-trade climate policy on agricultural producers in the Northern Plains. This study explicitly considers farmer behavior with respect to agricultural opportunity in carbon offset provision and ability of adaptation to...

Benefit transfer has been an important, practical policy tool appealing to government agencies, especially when time or budget is constrained. However, the existing literature fails to support convergent validity of benefit transfer using the stated-preference method. This empirical study...