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Keywords: carbon disclosure and performance
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons 1–15.
Published: 28 August 2024
... Commission’s (SEC) release of climate rules in 2024 for enhanced carbon disclosure, this study investigates the effect of voluntary carbon disclosure on analyst forecast accuracy. Using a sample of S&P 500 firms from 2009 to 2020, we find that high-quality carbon disclosure and performance is positively...