Abstract
With the tendency of the awareness of carbon disclosure and environmental protection, finding out the reasons behind the carbon-neutral disclosure is necessary. This research shows that the inter-relationships of different factors that increase the actions of carbon trades vary over the years. Both external and internal factors that facilitate the incentives for carbon exchange are discussed and analyzed. The existing carbon accounting research pa-pers emphasize on the social pressure that makes companies disclose carbon data using stakeholder or shareholder theories. Nevertheless, this research dissects geographical and in-trinsic factors to show a new perspective on the carbon trades' managerial accounting and corporate finance. The main theory is signal theory to assist the procedure of analyzing the data layer by layer to avoid the interference factors. The empirical results show that the main factors are Carbon Emission Right Exchange, Province, Employee Scale, and Insured Employees. This paper also contributes to the advice of re-establishing the tax system to consider the human happiness better.
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More From: Advances in Economics, Management and Political Sciences
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