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...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
MDPI AG
2016-02-01
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Series: | Systems |
Subjects: | |
Online Access: | http://www.mdpi.com/2079-8954/4/1/12 |