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Journal Articles

Do Financial Analysts See through the Cloud of Carbon Emissions?

Available to Purchase
Seong Yeon Cho, Daniel Hsiao, Qunfeng Liao
Journal: Accounting Horizons
Accounting Horizons (2025) 39 (2): 101–115.
https://doi.org/10.2308/HORIZONS-2022-031
Published: 01 June 2025
... and performance climate risk exposure SEC climate-related disclosure rule XBRL Carbon risk management is now a global priority due to escalating climate advocacy. Shareholder resolutions on climate issues have surged in corporate America ( Berridge 2020 ), 1 with carbon-neutral investors...
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