The Relationship Between International Financial Reporting Standards, Carbon Emissions, and R&D Expenditures: Evidence from European Manufacturing Firms

The Relationship Between International Financial Reporting Standards, Carbon Emissions, and R&D Expenditures: Evidence from European Manufacturing Firms

This study examines the impact of research and development (R&D) expenditures on carbon dioxide (CO2) emissions prior to and under the mandatory adoption of International Financial Reporting Standards at the firm level within the manufacturing sectors of three European countries, i.e. Germany, F...

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Bibliographic Details
Main Authors: Apergis, Nicholas, Eleftheriou, Sofia, Payne, James
Format: Journal Article
Published: Elsevier 2013
Subjects:
TAR model
R&D expenditures
European manufacturing firms
CO2 emissions
IFRS adoption
Online Access:http://hdl.handle.net/20.500.11937/26463

Internet

http://hdl.handle.net/20.500.11937/26463

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