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Keywords: Bid-ask spread
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2022) 13 (1): 195–220.
Published: 05 August 2021
... information and opt to make it available to the public. Using a pre- and post-disclosure comparison, the authors find that the market responds to first-time carbon emission disclosure with decreases in the relative bid-ask spread. Additionally, only firms that participate, provide complete disclosures and opt...
