Discussion of “Determinants of the Quality of Corporate Carbon Management Systems: An International Study”

Heibatollah Sami

The International Journal of Accounting, 2016, vol. 51, issue 2, 306-309

Abstract: Luo and Tang (in press) argue that very limited research has been done to investigate the determinants of the quality of company’s carbon management system (CMS). Hence, they try to investigate the quality of a company’s CMS and its determinants. Their results show that the quality of the CMS improved. Howev\er, based on my analyses, the contribution of their study is limited. In addition, due to correlated omitted variables and other econometric problems, their results are suspect and unreliable.

Keywords: G14; M41; M44; Discussion; Carbon management system; Quality of CMS (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S0020706316300279
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:accoun:v:51:y:2016:i:2:p:306-309

DOI: 10.1016/j.intacc.2016.04.008

Access Statistics for this article

The International Journal of Accounting is currently edited by A. R. Abdel-Khalik

More articles in The International Journal of Accounting from Elsevier
Bibliographic data for series maintained by Catherine Liu ().