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Climate risk disclosure and risk sharing in financial markets
Smith, Kevin - 2023
Persistent link: https://www.econbiz.de/10014476659
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Carbon disclosure and firm risk : evidence from the UK corporate responses to climate change
Alsaifi, Khaled; Elnahass, Marwa; Al-Awadhi, Abdullah M.; … - In: Eurasian business review 12 (2022) 3, pp. 505-526
Persistent link: https://www.econbiz.de/10013431481
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Auditors' carbon risk consideration under the EU emission trading system
Keller, Isabell; Eierle, Brigitte; Hartlieb, Sven - In: Accounting in Europe 21 (2024) 1, pp. 14-43
Persistent link: https://www.econbiz.de/10014511954
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Do auditors respond to clients' climate change-related external risks? : Evidence from audit fees
Hartlieb, Sven; Eierle, Brigitte - In: The European accounting review 33 (2024) 3, pp. 1075-1103
their potential consequences as a systematic business risk that is factored into the audit fees. For instance, we … demonstrate that clients’ climate risk exposure has become more strongly associated with audit pricing in recent years, as climate …
Persistent link: https://www.econbiz.de/10014584474
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Climate change disclosure and the promise of response-ability and transparency : a synthesizing framework and future research agenda
Shui, Xiaolong; Zhang, Minhao; Smart, Palie - In: European management review : EMR 20 (2023) 1, pp. 145-158
Persistent link: https://www.econbiz.de/10014251149
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Does climate risk disclosure shape conservatism? : the role of earnings quality in the Egyptian context
Ismail, Tariq H.; Obiedallah, Yousra R. - In: Future Business Journal 9 (2023) 1, pp. 1-15
-related risk disclosure (CRRD) in the context of Egypt, and (ii) look into the moderating role of earnings quality (EQ) in such a …
Persistent link: https://www.econbiz.de/10014505365
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Climate change and asset prices : are corporate carbon disclosure and performance priced appropriately?
Liesen, Andrea; Figge, Frank; Hoepner, Andreas G. F.; … - In: Journal of business finance & accounting : JBFA 44 (2017) 1/2, pp. 35-62
Persistent link: https://www.econbiz.de/10011705299
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Voluntary disclosure and firm value : evidence from Indonesia
Mahmudah, Hadi; Yustina, Andi Ina; Dewi, Christine Novita; … - In: Cogent business & management 10 (2023) 1, pp. 1-10
Climate change carries risks that need to be mitigated by all parties, including companies because it affects company value. Many studies find that voluntary disclosure positively affects firm value in developing countries. This study aims to examine the effect of voluntary disclosure (CSR and...
Persistent link: https://www.econbiz.de/10014468084
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The coverage of investor-paid rating agency and audit pricing
Xu, Yue; Hao, Rubin; Gu, Qiankun; Wang, Kang - In: Emerging markets, finance & trade : a journal of the … 58 (2022) 12, pp. 3454-3472
Persistent link: https://www.econbiz.de/10013355127
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Opportunities or challenges? : audit risk and blockchain disclosures in 10-K filings
Huang, Feiqi; Wang, Tawei; Yen, Ju-Chun - In: Auditing : a journal of practice & theory 43 (2024) 2, pp. 131-158
Persistent link: https://www.econbiz.de/10014536435