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Keywords: Environmental regulation
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Journal Articles
Carbon emission trading scheme and earnings smoothness
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (2): 700–736.
Published: 13 August 2024
... strategically smooth their earnings to obtain additional financial resources and meet compliance costs arising from an ETS. Further analysis reveals that regulated firms’ earnings smoothing activity is a function of environmental regulations, managerial integrity, and capital market incentives. Originality...
