Accounting Treatment for Carbon Emission Rights

In light of the growing demand for sustainable behavior and the special interest that has emerged regarding the social and environmental impact of firms, the purpose of this research is to analyze the determinants of the accounting treatment of emission rights. To achieve that purpose, we use a samp...

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Bibliographic Details
Main Authors: Isabel Gallego-Alvarez, Jennifer Martínez-Ferrero, Beatriz Cuadrado-Ballesteros
Format: Article
Language:English
Published: MDPI AG 2016-02-01
Series:Systems
Subjects:
Online Access:http://www.mdpi.com/2079-8954/4/1/12