Vicent Giese

The information in accounting for emission rights (eBook, PDF)

• Format: PDF

Produktbeschreibung

Bachelor Thesis from the year 2018 in the subject Business economics - Accounting and Taxes, grade: 1,3, University of Mannheim (Chair of Business Administration and Accounting), language: English, abstract: By connecting the findings of several existing normative and empirical studies on the topic of accounting for emission rights, this thesis answers the following research question: Which information content do the different accounting practices have, that firms use to account for emission rights and which part of that information is valuable from a capital market perspective? Results from this analysis can provide insights to standard setters regarding the necessary details of a future mandatory accounting solution for emission rights. Although several other emission trading schemes exist in the world, this thesis focuses on the geographical regions of the European Union (EU) and the United States of America (USA), since they are home to the largest and most mature emission trading schemes.

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Produktdetails

• Verlag: GRIN Verlag
• Seitenzahl: 31
• Erscheinungstermin: 7. November 2018
• Englisch
• ISBN-13: 9783668829879
• Artikelnr.: 54492591