Derivative Instruments on Emission Allowances: factors Influencing Disclosure in Portuguese Companies

Purpose: This article aims to analyze the degree of disclosure of information on Derivative instruments on Emission Allowances, analyzing the degree of compliance with the underlying accounting regulations, and their determinants factors.   Theoretical framework: With the evolution of the European U...

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Veröffentlicht in:	International Journal of Professional Business Review 2022, Vol.7 (4), p.e0389
Hauptverfasser:	Monteiro, Sónia, Lemos, Kátia, Ribeiro, Verónica, Florindo, Ana
Format:	Artikel
Sprache:	eng
Schlagworte:	Carbon market Derivative instruments Disclosure index Emission Licenses on Gases
Online-Zugang:	Volltext
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