메뉴 건너뛰기




Volumn 22, Issue 1, 2012, Pages 54-67

The 'Cost' of Climate Change: How Carbon Emissions Allowances are Accounted for Amongst European Union Companies

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84857963767     PISSN: 10356908     EISSN: 18352561     Source Type: Journal    
DOI: 10.1111/j.1835-2561.2011.00158.x     Document Type: Article
Times cited : (38)

References (25)
  • 1
    • 84857963882 scopus 로고    scopus 로고
    • Emission Rights Accounting
    • Association of Chartered Certified Accountants (ACCA), London
    • Association of Chartered Certified Accountants (ACCA) 2009, 'Emission Rights Accounting', Carbon Jigsaw Briefing, London.
    • (2009) Carbon Jigsaw Briefing
  • 2
    • 84857985874 scopus 로고    scopus 로고
    • Australian Government, Australian to 2050: Future Challenges', The 2010 Intergenerational Report, Printed by CanPrint Communications Pty Ltd
    • Australian Government 2010, 'Australian to 2050: Future Challenges', The 2010 Intergenerational Report, Printed by CanPrint Communications Pty Ltd.
    • (2010)
  • 3
    • 84857954452 scopus 로고    scopus 로고
    • Firm Characteristics and Accounting Policy Choices for Environmental Liabilities
    • C. F. Lee (Ed.)
    • Bae, B. and Sami, H. 2004, 'Firm Characteristics and Accounting Policy Choices for Environmental Liabilities', in C. F. Lee (Ed.), Advances in Quantitative Analysis of Finance and Accounting, 1: 235-65.
    • (2004) Advances in Quantitative Analysis of Finance and Accounting , vol.1 , pp. 235-265
    • Bae, B.1    Sami, H.2
  • 6
    • 84857966976 scopus 로고    scopus 로고
    • Centre for Global Development, available at, last accessed 23 April 2009
    • Centre for Global Development 2009, About CGD, available at, last accessed 23 April 2009.
    • (2009) About CGD
  • 8
    • 63749094354 scopus 로고    scopus 로고
    • Emission Rights: From Costless Activity to Market Operations
    • Cook, A. 2009, 'Emission Rights: From Costless Activity to Market Operations', Accounting, Organizations and Society, 34: 456-68.
    • (2009) Accounting, Organizations and Society , vol.34 , pp. 456-468
    • Cook, A.1
  • 9
    • 84857973595 scopus 로고    scopus 로고
    • Deloitte, Available at, last accessed 20 January 2011
    • Deloitte 2009, Carbon Accounting Challenges: Are You Ready? Available at, last accessed 20 January 2011.
    • (2009) Carbon Accounting Challenges: Are You Ready?
  • 10
    • 84857966979 scopus 로고    scopus 로고
    • Accounting for Carbons
    • Dellaportas, G. 2008, 'Accounting for Carbons', Charter, 79, 5: 64-5.
    • (2008) Charter , vol.79 , Issue.5 , pp. 64-65
    • Dellaportas, G.1
  • 13
    • 84953587002 scopus 로고
    • Constructing a Research Database of Social and Environmental Reporting by UK Companies
    • Gray, R., Kouhy, R. and Lavers, S. 1995, 'Constructing a Research Database of Social and Environmental Reporting by UK Companies', Accounting, Auditing & Accountability Journal, 8, 2: 78-101.
    • (1995) Accounting, Auditing & Accountability Journal , vol.8 , Issue.2 , pp. 78-101
    • Gray, R.1    Kouhy, R.2    Lavers, S.3
  • 14
    • 39149092924 scopus 로고    scopus 로고
    • Content Analysis of Social, Environmental Reporting: What is New?
    • Guthrie, J. and Abeysekera, I. 2006, 'Content Analysis of Social, Environmental Reporting: What is New?', Journal of Human Resource Costing & Accounting, 10, 2: 114-26.
    • (2006) Journal of Human Resource Costing & Accounting , vol.10 , Issue.2 , pp. 114-126
    • Guthrie, J.1    Abeysekera, I.2
  • 18
    • 77951086866 scopus 로고    scopus 로고
    • The Think Tank Index
    • January, available at, last accessed 15 April 2009
    • McGann, J. 2009, 'The Think Tank Index', Foreign Policy Magazine, January, available at, last accessed 15 April 2009.
    • (2009) Foreign Policy Magazine
    • McGann, J.1
  • 19
    • 63749118613 scopus 로고    scopus 로고
    • Making Things the Same: Gases, Emission Rights and the Politics of Carbon Markets
    • MacKenzie, D. 2009, 'Making Things the Same: Gases, Emission Rights and the Politics of Carbon Markets', Accounting, Organisations and Society, 34: 440-55.
    • (2009) Accounting, Organisations and Society , vol.34 , pp. 440-455
    • MacKenzie, D.1
  • 20
    • 63749132449 scopus 로고    scopus 로고
    • PricewaterhouseCoopers and International Emissions Trading Association, London
    • PricewaterhouseCoopers and International Emissions Trading Association 2007, Trouble-Entry Accounting - Revisited, London.
    • (2007) Trouble-Entry Accounting - Revisited
  • 21
    • 84857963886 scopus 로고    scopus 로고
    • Accounting for Emissions Allowances: Up in Smoke', Special Comment, Moody's Investors Service, October 27
    • Robinson, P. 2010, 'Accounting for Emissions Allowances: Up in Smoke', Special Comment, Moody's Investors Service, October 27.
    • (2010)
    • Robinson, P.1
  • 22
    • 0034339175 scopus 로고    scopus 로고
    • Public Sector Corporate Governance Disclosures: An Examination of Annual Reporting Practices in Queensland
    • Ryan, C. and Ng, C. 2000, 'Public Sector Corporate Governance Disclosures: An Examination of Annual Reporting Practices in Queensland', Australian Journal of Public Administration, 59, 2: 11-23.
    • (2000) Australian Journal of Public Administration , vol.59 , Issue.2 , pp. 11-23
    • Ryan, C.1    Ng, C.2
  • 23
    • 33845355517 scopus 로고    scopus 로고
    • A Framework for Conducting and Evaluating Research
    • Searcy D. L., and Mentzer, J.T. 2003, 'A Framework for Conducting and Evaluating Research', Journal of Accounting Literature, 22: 130-67.
    • (2003) Journal of Accounting Literature , vol.22 , pp. 130-167
    • Searcy, D.L.1    Mentzer, J.T.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.