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Keywords: Carbon intensity
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Journal Articles
Corporate carbon risk, voluntary disclosure and debt maturity
Available to Purchase
International Journal of Accounting and Information Management (2020) 28 (4): 667–683.
Published: 16 April 2020
... on the Johannesburg Securities Exchange (JSE), for the period 2011-2015. Findings The findings document that, other things being equal, debt maturity is significantly higher, both statistically and economically, for companies with lower carbon intensity (risk). In addition, high-quality carbon disclosure...
