TY  - JOUR 
AU  - García Torea, Nicolás
AU  - Giordano Spring, Sophie
AU  - Larrinaga González, Carlos
AU  - Rivière Giordano, Géraldine
PY  - 2021
SN  - 0969-160X
UR  - http://hdl.handle.net/10259/8900
AB  - This investigation studies the accounting treatment of the carbon emission allowances of EU Emissions Trading System participants to explore whether the auctioning allocation system implemented in 2013 led to changes in accounting practices. This...
LA  - eng
PB  - Taylor & Francis Group
KW  - Economía
KW  - Economics
KW  - Ciencias medioambientales
KW  - Environmental sciences
TI  - Accounting for Carbon Emission Allowances: An Empirical Analysis in the EU ETS Phase 3
DO  - 10.1080/0969160X.2021.2012496
T2  - Social and Environmental Accountability Journal
VL  - 42
M2  - 93
ER  -