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Keywords: Carbon emission trading scheme
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (2): 700–736.
Published: 13 August 2024
... is more pronounced for firms with lower access to trade credit financing. Overall, the findings provide consistent support for our conjectures. Environmental regulation Carbon emission trading scheme Earnings smoothness Cost of capital M48 M41 G32 Businesses are much more volatile...
