Datt, Ragini Rina; Luo, Le; Tang, Qingliang - In: Accounting Research Journal 32 (2019) 2, pp. 181-202
Purpose: The purpose of this study is to examine the impact of legitimacy threats on corporate incentive to obtain external carbon assurance. Design/methodology/approach: The sample consists of the largest US companies that disclosed carbon emissions to CDP (formerly the Carbon Disclosure...