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...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
Elsevier
2013
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| Subjects: | |
| Online Access: | http://hdl.handle.net/20.500.11937/26463 |
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