Climate Change Data Portal
DOI | 10.1080/09638180.2018.1534600 |
Carbon Disclosure, Contextual Factors, and Information Asymmetry: The Case of Physical Risk Reporting | |
Schiemann, Frank; Sakhel, Alice | |
发表日期 | 2019-08-08 |
ISSN | 0963-8180 |
EISSN | 1468-4497 |
卷号 | 28期号:4页码:791-818 |
英文摘要 | The paper focusses on the reporting of climate change-related physical risks. Drawing on data from the CDP questionnaire for 717 European companies over three years (2011-2013) we find that information asymmetry is generally smaller when firms report abou |
关键词 | Climate changeVoluntary disclosurePhysical risksInformation asymmetry |
学科领域 | Business, Finance |
语种 | 英语 |
WOS记录号 | WOS:000474362300007 |
来源期刊 | EUROPEAN ACCOUNTING REVIEW
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文献类型 | 期刊论文 |
条目标识符 | http://gcip.llas.ac.cn/handle/2XKMVOVA/78291 |
作者单位 | Univ Hamburg, Sch Business Econ & Social Sci, Rentzelstr 7, D-20146 Hamburg, Germany |
推荐引用方式 GB/T 7714 | Schiemann, Frank,Sakhel, Alice. Carbon Disclosure, Contextual Factors, and Information Asymmetry: The Case of Physical Risk Reporting[J],2019,28(4):791-818. |
APA | Schiemann, Frank,&Sakhel, Alice.(2019).Carbon Disclosure, Contextual Factors, and Information Asymmetry: The Case of Physical Risk Reporting.EUROPEAN ACCOUNTING REVIEW,28(4),791-818. |
MLA | Schiemann, Frank,et al."Carbon Disclosure, Contextual Factors, and Information Asymmetry: The Case of Physical Risk Reporting".EUROPEAN ACCOUNTING REVIEW 28.4(2019):791-818. |
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