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Keywords: Carbon performance
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Journal Articles
Journal of Financial Reporting and Accounting 1–33.
Published: 02 December 2025
...Imen Ghadhab; Najoua Talbi; Hamza Nizar Purpose This study aims to investigate the relationship between carbon performance and stock liquidity. Design/methodology/approach Based on a sample of 3,386 firm-year observations from the S&P 500 index over the period 2011–2023, the authors use...
Journal Articles
Journal of Financial Reporting and Accounting (2026) 24 (3): 1281–1311.
Published: 04 February 2025
... and financial expertise positively influence carbon disclosure, highlighting the significance of these characteristics in promoting transparency and accountability in reporting carbon emissions. Additionally, these attributes are significantly associated with improved carbon performance, suggesting...

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