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Carbon emissions and non-GAAP earnings disclosure

Journal of Financial Reporting and Accounting 1–26.

https://doi.org/10.1108/JFRA-01-2026-0037

Published: 22 July 2026

... 12 01 2026 17 04 2026 15 06 2026 24 06 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Carbon emissions Non-GAAP earnings reporting Disclosure Accounting Environmental reporting Environmental accounting...

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Journal Articles

Green financing and climate change disclosure ( CCD ): the moderating effect of climate policy uncertainty

Fadoua Toumi

Journal of Financial Reporting and Accounting 1–24.

https://doi.org/10.1108/JFRA-05-2025-0416

Published: 15 January 2026

... uncertainty and information asymmetry through CCD . Originality/value This research enhances the discussion of the consequences of GF and environmental reporting by empirically investigating the effect of green bond issuance on CCD . Furthermore, it investigated the moderating effect of CPU, providing...