How does carbon emissions trading policy affect accrued earnings management in corporations? Evidence from China

Author:

Long WenbinORCID,Qu XinORCID,Yin Saifeng

Funder

National Natural Science Foundation of China

Publisher

Elsevier BV

Subject

Finance

Reference35 articles.

1. CEO incentives and earnings management;Bergstresser;J. Financ. Econ.,2006

2. Forecasting default with the Merton distance to default model;Bharath;Rev. Financ. Stud.,2008

3. Do investors care about carbon risk?;Bolton;J. Financ. Econ.,2021

4. Busch, C. (2022). China's emissions trading system will be the world's biggest climate policy. Here's what comes next. Forbes Media, United States. https://www.forbes.com/sites/energyinnovation/2022/04/18/chinas-emissions-trading-system-will-be-the-worlds-biggest-climate-policy-heres-what-comes-next/?sh=31cb3da82d59.

5. Climate change and credit risk;Capasso;J. Clean. Prod.,2020

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