The EU Emission Trading Scheme
Aspects of Statehood, Regulation and Accounting
(Sprache: Englisch)
The emission trading scheme is the most recent instrument of the EU environmental policy. Its underlying mechanisms and economic consequences are yet less straightforward than policymakers initially had expected: As this study shows, the regulation probably...
Leider schon ausverkauft
Buch (Kartoniert)
- Lastschrift, Kreditkarte, Paypal, Rechnung
- Kostenlose Rücksendung
Produktdetails
Produktinformationen zu „The EU Emission Trading Scheme “
Klappentext zu „The EU Emission Trading Scheme “
The emission trading scheme is the most recent instrument of the EU environmental policy. Its underlying mechanisms and economic consequences are yet less straightforward than policymakers initially had expected: As this study shows, the regulation probably yields unintended distributional effects and imposes additional risk on the regulated companies. Consequently, meaningful accounting for emission rights is not only a necessity for regulators and customers, who need transparency, but also for investors on capital markets, who bear the additional regulatory risk. This study empirically assesses the usefulness of various accounting alternatives and provides evidence that cost and fair value approaches dominate the widely used mixed models.
Inhaltsverzeichnis zu „The EU Emission Trading Scheme “
Contents: Transformation of Environmental and Energy Policies in the EU - Mapping Emission Rights to Financial Accounting and Performance Reporting - Pricing Effects of Emission Right Returns - Interacting Economic Effects of Energy and Allowance Markets - Relative Usefulness of Accounting Treatments for Emission Rights.
Autoren-Porträt von Stefan Veith
The Author: Stefan Veith, born in 1980, received his graduate and doctoral degrees from the University of Bremen (Germany). He currently works in the Department of Accounting at the University of Bremen. His main areas of interest include accounting regulation, corporate disclosures, environmental policy and energy economics.
Bibliographische Angaben
- Autor: Stefan Veith
- 2010, XX, 203 Seiten, Maße: 14,8 x 21 cm, Kartoniert (TB), Englisch
- Verlag: Peter Lang Ltd. International Academic Publishers
- ISBN-10: 3631603150
- ISBN-13: 9783631603154
- Erscheinungsdatum: 28.06.2010
Sprache:
Englisch
Kommentar zu "The EU Emission Trading Scheme"
Schreiben Sie einen Kommentar zu "The EU Emission Trading Scheme".
Kommentar verfassen