The EU emission trading scheme: aspects of statehood, regulation and accounting
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Frankfurt am Main [u.a.]
Lang
2010
|
| Schriftenreihe: | European university studis
Series 5, Economics and management ; 3363 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XX, 203 S. graph. Darst. |
| ISBN: | 9783631603154 |
Internformat
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Datensatz im Suchindex
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CONTENTS LIST OF FIGURES XI LIST OF TABLES XIII LIST OF ABBREVIATIONS
AND SYMBOLS XV 1 INTRODUCTION 1 1.1 MOTIVATION FOR THE RESEARCH 1 1.2
STRUCTURE OF THE ANALYSIS 4 2 TRANSFORMATION OF ENVIRONMENTAL AND ENERGY
POLICIES IN THE EUROPEAN UNION 7 2.1 TOWARDS A GOVERNANCE FRAMEWORK FOR
POLICY ANALYSIS 7 2.2 ENVIRONMENTAL REGULATION 13 2.2.1 ECONOMIC THEORY
OF POLLUTION CONTROL 13 2.2.1.1 GENERAL SETTING 13 2.2.1.2 TRADITIONAL
FRAMEWORKS OF STATE INTERVENTION 14 2.2.1.3 NEGOTIATIONS AS THE
COMMUNITARIAN APPROACH 17 2.2.1.4 SHIFT TO MARKETS FOR EMISSIONS 18
2.2.2 DESIGN OF THE EU EMISSION TRADING SCHEME 21 2.2.2.1 EUROPEAN LEGAL
FRAMEWORK 21 2.2.2.2 NATIONAL ALLOCATION PLANS: THE GERMAN CASE 28
2.2.2.3 SUPPLY OF AND DEMAND FOR EMISSION RIGHTS 30 2.2.2.4 OUTLOOK ON
THE FUTURE DESIGN OF THE EU ETS 36 2.2.3 NEW GOVERNANCE MODES FOR
POLLUTION CONTROL: AN EXPLANATION 39 2.2.4 CONCLUDING REMARKS 43 2.3
ENERGY MARKET REGULATION 45 2.3.1 ECONOMIC AND LEGAL BACKGROUND OF
EUROPEAN ENERGY MARKETS 45 BIBLIOGRAFISCHE INFORMATIONEN
HTTP://D-NB.INFO/1003459838 DIGITALISIERT DURCH VIII CONTENTS 2.3.2
REASONS FOR TRANSFORMATIONS IN ENERGY MARKET GOVERNANCE 50 2.4 ARE THE
NEW ENVIRONMENTAL AND ENERGY POLICIES CASES OF REGULATORY CAPTURE? 55
2.5 SOME RESULTING QUESTIONS FOR EMPIRICAL RESEARCH 59 3 MAPPING
EMISSION RIGHTS TO ACCOUNTING 61 3.1 FRAMEWORK FOR ACCOUNTING ANALYSIS
61 3.2 CONSEQUENCES FOR PERFORMANCE REPORTING 62 3.2.1 FUNCTIONS OF
MANAGEMENT ACCOUNTING 62 3.2.2 EMISSION RIGHTS AS ACCRUAL COSTS 66
3.2.2.1 COST INCURRENCE 66 3.2.2.2 ACCRUAL COSTS IN STEWARDSHIP AND
DECISION MAKING SETTINGS 68 3.2.3 EMISSION RIGHTS AS IMPUTED COSTS 71
3.2.3.1 DETERMINATION OF QUANTITIES 71 3.2.3.2 MEASUREMENT 76 3.2.3.3
FULL COST ACCOUNTING: TREATING EMISSIONS AS EXTERNALITIES 77 3.2.3.4
IMPUTED COSTS IN STEWARDSHIP AND DECISION MAKING SETTINGS 81 3.2.4
CONCLUDING REMARKS 84 3.3 CONSEQUENCES FOR FINANCIAL ACCOUNTING 86 3.3.1
FUNCTIONS OF FINANCIAL ACCOUNTING 86 3.3.2 THE ACCOUNTING FOR EMISSION
RIGHTS DEBATE 88 3.3.3 ACCOUNTING ALTERNATIVES 91 3.3.3.1 MAJOR
TREATMENTS 91 3.3.3.2 FURTHER TREATMENTS AND RECENT PROPOSALS 101 3.3.4
CONCLUDING REMARKS 103 3.4 SOME RESULTING QUESTION FOR EMPIRICAL
RESEARCH 104 4.7.2 ADDITIONAL ANALYSES 153 CONTENTS IX CAPITAL MARKET
IMPLICATIONS OF TRADING IN AND ACCOUNTING FOR EMISSION RIGHTS 107 4.1
DEVELOPMENT OF RESEARCH QUESTIONS 107 4.2 MODELS IN EMPIRICAL CAPITAL
MARKET RESEARCH 112 4.2.1 DETECTING PRICING EFFECTS 112 4.2.2 DETECTING
THE RELATIVE USEFULNESS OF ACCOUNTING INFORMATION 114 4.3 SPECIFICATION
OF THE MODELS EMPLOYED 116 4.3.1 PRICING EFFECTS OF EMISSION RIGHTS 116
4.3.2 INTERACTION OF ENERGY AND ALLOWANCE MARKETS 118 4.3.3 USEFULNESS
OF ACCOUNTING INFORMATION ON EMISSION RIGHTS 119 4.4 DATA AND SAMPLING
123 4.5 PRICING EFFECTS OF EMISSION RIGHT RETURNS IN THE POWER SECTOR
128 4.5.1 RESULTS 128 4.5.2 ADDITIONAL ANALYSES 131 4.5.2.1 CONTROL
GROUP 131 4.5.2.2 COMMODITY PRICE IMPACT 132 4.5.2.3 IMPLICATIONS OF
POWER GENERATION 135 4.5.2.4 MARKET AND REGULATORY CONDITIONS 137 4.5.3
CONCLUDING REMARKS 140 4.6 INTERACTING EFFECTS OF ENERGY AND ALLOWANCE
MARKETS 141 4.6.1 RESULTS 141 4.6.2 ADDITIONAL ANALYSES 143 4.6.2.1
IMPLICATIONS OF ENERGY MARKET TRANSFORMATION 143 4.6.2.2 DIFFERENTIATING
EARLY AND LATE LIBERALISATION ADOPTERS 146 4.6.3 CONCLUDING REMARKS 147
4.7 THE RELATIVE USEFULNESS OF ACCOUNTING TREATMENTS FOR EMISSION RIGHTS
149 4.7.1 RESULTS 149 REFERENCES 175 CONTENTS A.I.2. 1 CONTROLLING FOR
RISK FACTORS 153 4.7.2.2 CONTROLLING FOR EMISSION PRICE CHANGES 157
4.7.2.3 COMPARING MODELLED WITH EMPIRICAL DATA 161 4.7.3 IMPLICATIONS
FOR ACCOUNTING STANDARD SETTING 164 4.7.3.1 FINAL EVALUATION OF
EFFECTIVE AND PROPOSED ACCOUNTING TREATMENTS 164 4.7.3.2 POLICY
IMPLICATIONS 165 5 CONCLUSIONS 169 |
| any_adam_object | 1 |
| author | Veith, Stefan 1980- |
| author_GND | (DE-588)141737883 |
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| author_variant | s v sv |
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| bvnumber | BV036562358 |
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| dewey-full | 363.73926094 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 363 - Other social problems and services |
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| discipline | Soziologie Wirtschaftswissenschaften |
| format | Thesis Book |
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| spelling | Veith, Stefan 1980- Verfasser (DE-588)141737883 aut The EU emission trading scheme aspects of statehood, regulation and accounting Stefan Veith Frankfurt am Main [u.a.] Lang 2010 XX, 203 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier European university studis : Series 5, Economics and management 3363 Zugl.: Bremen, Univ., Diss., 2010 Europäische Union (DE-588)5098525-5 gnd rswk-swf Umweltzertifikathandel (DE-588)4572791-0 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Europäische Union (DE-588)5098525-5 b Umweltzertifikathandel (DE-588)4572791-0 s DE-101 European university studis Series 5, Economics and management ; 3363 (DE-604)BV000001798 3363 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020483662&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Veith, Stefan 1980- The EU emission trading scheme aspects of statehood, regulation and accounting European university studis Europäische Union (DE-588)5098525-5 gnd Umweltzertifikathandel (DE-588)4572791-0 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4572791-0 (DE-588)4113937-9 |
| title | The EU emission trading scheme aspects of statehood, regulation and accounting |
| title_auth | The EU emission trading scheme aspects of statehood, regulation and accounting |
| title_exact_search | The EU emission trading scheme aspects of statehood, regulation and accounting |
| title_full | The EU emission trading scheme aspects of statehood, regulation and accounting Stefan Veith |
| title_fullStr | The EU emission trading scheme aspects of statehood, regulation and accounting Stefan Veith |
| title_full_unstemmed | The EU emission trading scheme aspects of statehood, regulation and accounting Stefan Veith |
| title_short | The EU emission trading scheme |
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| title_sub | aspects of statehood, regulation and accounting |
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