The EU Emission Trading Scheme Aspects of Statehood, Regulation and Accounting
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Frankfurt a.M.
Peter Lang GmbH, Internationaler Verlag der Wissenschaften
2010
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| Ausgabe: | 1st, New ed |
| Schlagworte: | |
| Online-Zugang: | BSB01 URL des Erstveröffentlichers |
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| 250 | |a 1st, New ed | ||
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Datensatz im Suchindex
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| author | Veith, Stefan |
| author_facet | Veith, Stefan |
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| author_sort | Veith, Stefan |
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| bvnumber | BV048206952 |
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| contents | 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 |
| ctrlnum | (ZDB-114-LAC)9783653000306 (OCoLC)1317691171 (DE-599)BVBBV048206952 |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | 1st, New ed |
| format | Electronic eBook |
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| index_date | 2024-07-03T19:48:00Z |
| indexdate | 2024-07-10T09:32:00Z |
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| isbn | 9783653000306 |
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| spelling | Veith, Stefan Verfasser aut The EU Emission Trading Scheme Aspects of Statehood, Regulation and Accounting Stefan Veith 1st, New ed Frankfurt a.M. Peter Lang GmbH, Internationaler Verlag der Wissenschaften 2010 1 Online-Ressource (223 Seiten) txt rdacontent c rdamedia cr rdacarrier Online resource; title from title screen (viewed June 10, 2019) 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 Europäische Union (DE-588)5098525-5 gnd rswk-swf Umweltzertifikathandel (DE-588)4572791-0 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Europäische Union (DE-588)5098525-5 b Umweltzertifikathandel (DE-588)4572791-0 s DE-604 Erscheint auch als Druck-Ausgabe 9783631603154 https://www.peterlang.com/view/product/13034?format=EPDF Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Veith, Stefan The EU Emission Trading Scheme Aspects of Statehood, Regulation and Accounting 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 Europäische Union (DE-588)5098525-5 gnd Umweltzertifikathandel (DE-588)4572791-0 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4572791-0 (DE-588)4113937-9 |
| title | The EU Emission Trading Scheme Aspects of Statehood, Regulation and Accounting |
| title_auth | The EU Emission Trading Scheme Aspects of Statehood, Regulation and Accounting |
| title_exact_search | The EU Emission Trading Scheme Aspects of Statehood, Regulation and Accounting |
| title_exact_search_txtP | The EU Emission Trading Scheme Aspects of Statehood, Regulation and Accounting |
| title_full | The EU Emission Trading Scheme Aspects of Statehood, Regulation and Accounting Stefan Veith |
| title_fullStr | The EU Emission Trading Scheme Aspects of Statehood, Regulation and Accounting Stefan Veith |
| title_full_unstemmed | The EU Emission Trading Scheme Aspects of Statehood, Regulation and Accounting Stefan Veith |
| title_short | The EU Emission Trading Scheme |
| title_sort | the eu emission trading scheme aspects of statehood regulation and accounting |
| title_sub | Aspects of Statehood, Regulation and Accounting |
| topic | Europäische Union (DE-588)5098525-5 gnd Umweltzertifikathandel (DE-588)4572791-0 gnd |
| topic_facet | Europäische Union Umweltzertifikathandel Hochschulschrift |
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