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Corporate environmental reporting practices in Finland : a review and agenda for future research
(Virtus Interpress, 2018-05-29)
The research in the area of corporate environmental accounting and reporting in the context of Finland is scarce. This paper outlines the studies conducted to date on Finnish firms’ environmental reporting practices with ...
Assessing the risk of the European Union carbon allowance market : structural breaks and forecasting performance
Purpose - The purpose of this paper is to examine the impact of structural breaks on the conditional variance of carbon emission allowance prices. Design/methodology/approach - The authors employ the symmetric GARCH model, ...