气候变化领域集成服务门户(CCPortal): Carbon Disclosure, Contextual Factors, and Information Asymmetry: The Case of Physical Risk Reporting

CCPortal

DOI	10.1080/09638180.2018.1534600
	Carbon Disclosure, Contextual Factors, and Information Asymmetry: The Case of Physical Risk Reporting
	Schiemann, Frank; Sakhel, Alice
发表日期	2019-08-08
ISSN	0963-8180
EISSN	1468-4497
卷号	28 期号:4 页码:791-818
英文摘要	The paper focusses on the reporting of climate change-related physical risks. Drawing on data from the CDP questionnaire for 717 European companies over three years (2011-2013) we find that information asymmetry is generally smaller when firms report abou
关键词	Climate change Voluntary disclosure Physical risks Information asymmetry
学科领域	Business, Finance
语种	英语
WOS记录号	WOS:000474362300007
来源期刊	EUROPEAN ACCOUNTING REVIEW
文献类型	期刊论文
条目标识符	http://gcip.llas.ac.cn/handle/2XKMVOVA/78291
作者单位	Univ Hamburg, Sch Business Econ & Social Sci, Rentzelstr 7, D-20146 Hamburg, Germany
推荐引用方式 GB/T 7714	Schiemann, Frank,Sakhel, Alice. Carbon Disclosure, Contextual Factors, and Information Asymmetry: The Case of Physical Risk Reporting[J],2019,28(4):791-818.
APA	Schiemann, Frank,&Sakhel, Alice.(2019).Carbon Disclosure, Contextual Factors, and Information Asymmetry: The Case of Physical Risk Reporting.EUROPEAN ACCOUNTING REVIEW,28(4),791-818.
MLA	Schiemann, Frank,et al."Carbon Disclosure, Contextual Factors, and Information Asymmetry: The Case of Physical Risk Reporting".EUROPEAN ACCOUNTING REVIEW 28.4(2019):791-818.