FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2255605842> ?p ?o ?g. }

• W2255605842 endingPage "12" @default.
• W2255605842 startingPage "12" @default.
• W2255605842 abstract "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 sample composed of 119 firms worldwide from different countries and activity sectors for the period 2011. Our findings show different accounting treatments depending on a series of factors. Specifically, firms pertaining to countries that have adopted Environmental Trading Schemes (ETS) tend to account for emission rights through provisions, investments, or as inventory. For their part, firms that issue indicators that appear in the report drawn up by KPMG and GRI (2007) tend to account for these entries as expenses, especially as R + D expenses. Finally, firms located in countries that signed the Kyoto protocol have a tendency to not account for carbon emission rights. The findings of this work can be considered of great interest on the international level because our research contributes to the scant previous literature regarding the accounting treatment of emission rights." @default.
• W2255605842 created "2016-06-24" @default.
• W2255605842 creator A5036044444 @default.
• W2255605842 creator A5058233894 @default.
• W2255605842 creator A5087290452 @default.
• W2255605842 date "2016-02-06" @default.
• W2255605842 modified "2023-10-05" @default.
• W2255605842 title "Accounting Treatment for Carbon Emission Rights" @default.
• W2255605842 cites W1550220588 @default.
• W2255605842 cites W1805734043 @default.
• W2255605842 cites W1980528823 @default.
• W2255605842 cites W1987933531 @default.
• W2255605842 cites W2016218339 @default.
• W2255605842 cites W2018499999 @default.
• W2255605842 cites W2025422497 @default.
• W2255605842 cites W2030502096 @default.
• W2255605842 cites W2040258078 @default.
• W2255605842 cites W2043517145 @default.
• W2255605842 cites W2044757591 @default.
• W2255605842 cites W2049949098 @default.
• W2255605842 cites W2055658482 @default.
• W2255605842 cites W2056984238 @default.
• W2255605842 cites W2057568755 @default.
• W2255605842 cites W2059509420 @default.
• W2255605842 cites W2076035820 @default.
• W2255605842 cites W2078268217 @default.
• W2255605842 cites W2079935653 @default.
• W2255605842 cites W2086344942 @default.
• W2255605842 cites W2086721844 @default.
• W2255605842 cites W2133458090 @default.
• W2255605842 cites W2138122541 @default.
• W2255605842 cites W2159066584 @default.
• W2255605842 cites W2162071038 @default.
• W2255605842 cites W2162870068 @default.
• W2255605842 cites W2322872268 @default.
• W2255605842 cites W3123603865 @default.
• W2255605842 doi "https://doi.org/10.3390/systems4010012" @default.
• W2255605842 hasPublicationYear "2016" @default.
• W2255605842 type Work @default.
• W2255605842 sameAs 2255605842 @default.
• W2255605842 citedByCount "9" @default.
• W2255605842 countsByYear W22556058422017 @default.
• W2255605842 countsByYear W22556058422018 @default.
• W2255605842 countsByYear W22556058422019 @default.
• W2255605842 countsByYear W22556058422020 @default.
• W2255605842 countsByYear W22556058422021 @default.
• W2255605842 countsByYear W22556058422022 @default.
• W2255605842 countsByYear W22556058422023 @default.
• W2255605842 crossrefType "journal-article" @default.
• W2255605842 hasAuthorship W2255605842A5036044444 @default.
• W2255605842 hasAuthorship W2255605842A5058233894 @default.
• W2255605842 hasAuthorship W2255605842A5087290452 @default.
• W2255605842 hasBestOaLocation W22556058421 @default.
• W2255605842 hasConcept C100405246 @default.
• W2255605842 hasConcept C121955636 @default.
• W2255605842 hasConcept C127413603 @default.
• W2255605842 hasConcept C144133560 @default.
• W2255605842 hasConcept C162324750 @default.
• W2255605842 hasConcept C185592680 @default.
• W2255605842 hasConcept C18762648 @default.
• W2255605842 hasConcept C18903297 @default.
• W2255605842 hasConcept C198531522 @default.
• W2255605842 hasConcept C43617362 @default.
• W2255605842 hasConcept C47737302 @default.
• W2255605842 hasConcept C78519656 @default.
• W2255605842 hasConcept C86803240 @default.
• W2255605842 hasConcept C99743013 @default.
• W2255605842 hasConceptScore W2255605842C100405246 @default.
• W2255605842 hasConceptScore W2255605842C121955636 @default.
• W2255605842 hasConceptScore W2255605842C127413603 @default.
• W2255605842 hasConceptScore W2255605842C144133560 @default.
• W2255605842 hasConceptScore W2255605842C162324750 @default.
• W2255605842 hasConceptScore W2255605842C185592680 @default.
• W2255605842 hasConceptScore W2255605842C18762648 @default.
• W2255605842 hasConceptScore W2255605842C18903297 @default.
• W2255605842 hasConceptScore W2255605842C198531522 @default.
• W2255605842 hasConceptScore W2255605842C43617362 @default.
• W2255605842 hasConceptScore W2255605842C47737302 @default.
• W2255605842 hasConceptScore W2255605842C78519656 @default.
• W2255605842 hasConceptScore W2255605842C86803240 @default.
• W2255605842 hasConceptScore W2255605842C99743013 @default.
• W2255605842 hasIssue "1" @default.
• W2255605842 hasLocation W22556058421 @default.
• W2255605842 hasLocation W22556058422 @default.
• W2255605842 hasOpenAccess W2255605842 @default.
• W2255605842 hasPrimaryLocation W22556058421 @default.
• W2255605842 hasRelatedWork W1564859789 @default.
• W2255605842 hasRelatedWork W2094429233 @default.
• W2255605842 hasRelatedWork W2141231637 @default.
• W2255605842 hasRelatedWork W2365187096 @default.
• W2255605842 hasRelatedWork W2471235826 @default.
• W2255605842 hasRelatedWork W2478877751 @default.
• W2255605842 hasRelatedWork W3123580178 @default.
• W2255605842 hasRelatedWork W3135903887 @default.
• W2255605842 hasRelatedWork W3150710797 @default.
• W2255605842 hasRelatedWork W351462175 @default.
• W2255605842 hasVolume "4" @default.
• W2255605842 isParatext "false" @default.

• next