Jeong-Mo Kim

Carbon Accounting and Sustainability: Value Relevance of Emission Allowance Assets and Liabilities Under Korea’s Emissions Trading Scheme

Emissions trading systems are central policy instruments for the transition toward a low-carbon economy, yet evidence on the value relevance of recognized carbon items is limited. This study examines whether the recognition and reported amounts of emission allowance assets (EAs) and emission liabilities (ELs) are assoc...