... to the literature on climate policy and earnings quality by demonstrating how compliance costs from environmental regulation prompt strategic financial reporting responses. It also contributes to understanding the substitution between real and accrual-based earnings management. Climate change Compliance costs...

... associated with them. Their review covered studies published from 2016 to 2021. However, this paper specifically focuses on GS, extensively exploring its various aspects, thereby contributing to the existing literature on financial instruments aimed at combatting climate change; it reviews 62 articles...

...Ayesha Afzal; Jamila Abaidi Hasnaoui; Saba Firdousi; Ramsha Noor Purpose Climate change poses effect on banking sector’s risks and profitability through adaptation of green technology. This study aims to incorporates green technology adaptation in three sectors: green banking, green...

... governance on green innovation may help firms combat climate change, a crucial societal concern. The present study helps achieve one of the precious UN’s sustainable development goals: Goal 13 on climate action. Originality/value This study goes beyond previous research by adopting Tobin’s Q model...

... a comprehensive overview of firms’ climate risk exposure and used theories. It emphasizes the urgent need to tackle climate change and the crucial role of firms in climate risk management. The study supports the advancement of sustainability policies and highlights the importance of understanding firms' climate...