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Journal Articles
Carbon emissions and firm value: does firms’ commitment to sustainable development goals matter?
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2025) 38 (1): 141–160.
Published: 14 January 2025
.... Design/methodology/approach The study uses ordinary least squares and other robust estimations on data from 89 listed firms on the Johannesburg Stock Exchange (JSE) from 2013 to 2021. Findings Firms with high CE are associated with lower FV. However, firms’ commitment to SDGs moderates...
