Voluntary disclosure of scope 3 greenhouse gas emissions and earnings management: Evidence from UK companies

Voluntary disclosure of scope 3 greenhouse gas emissions and earnings management: Evidence from UK companies

AbstractClimate change information, especially greenhouse gas (GHG) emissions disclosures (Scopes 1, 2 and 3), has recently attracted considerable interest from investors, companies, regulators, and other stakeholders. This study examines the relationship between voluntary scope 3 GHG emissions disc...

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Bibliographic Details
Main Authors: Alpaslan Yasar, Neriman Yalçın
Format: Article
Language:English
Published: Taylor & Francis Group 2023-12-01
Series:Cogent Business & Management
Subjects:
voluntary disclosure
scope 3 emissions disclosure
voluntary environmental disclosure
accrual-based earnings management
real earnings management
UK
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2023.2275849

Internet

https://www.tandfonline.com/doi/10.1080/23311975.2023.2275849

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