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Determinants of carbon financial accounting and carbon disclosure practices : an exploratory study on firms affected under emission trading schemes : a thesis presented in fulfilment of the requirements for the degree of Doctor of Philosophy in Accountancy at Massey University, (Albany), New Zealand
(Massey University, 2016)
Purpose: The purpose of this study is to investigate how and why the Emission Trading Scheme (ETS) affected firms are disclosing and financially accounting for carbon within a voluntary disclosure setting. Methodology and ...