The EU emission trading scheme: aspects of statehood, regulation, and accouting
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Frankfurt am Main
Peter Lang
c2010
|
| Schriftenreihe: | Europäische Hochschulschriften
Bd. 3363 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Beschreibung: | Originally presented as the author's thesis (doctoral)--Universität Bremen, 2010 Includes bibliographical references (p. [175]-203) The emission trading scheme is the most recent instrument of the EU environmental policy. Its underlying mechanisms and economic consequences are yet less straightforward than policymakers initially had expected: As this study shows, the regulation probably yields unintended distributional effects and imposes additional risk on the regulated companies. Consequently, meaningful accounting for emission rights is not only a necessity for regulators and customers, who need transparency, but also for investors on capital markets, who bear the additional regulatory risk. This study empirically assesses the usefulness of various accounting alternatives and provides evidence that cost and fair value approaches dominate the widely used mixed models |
| Beschreibung: | 1 Online-Ressource (xx, 203 p.) |
| ISBN: | 9783653000306 3653000300 3631603150 |
Internformat
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| spelling | Veith, Stefan Verfasser aut The EU emission trading scheme aspects of statehood, regulation, and accouting Stefan Veith Frankfurt am Main Peter Lang c2010 1 Online-Ressource (xx, 203 p.) txt rdacontent c rdamedia cr rdacarrier Europäische Hochschulschriften Bd. 3363 Originally presented as the author's thesis (doctoral)--Universität Bremen, 2010 Includes bibliographical references (p. [175]-203) The emission trading scheme is the most recent instrument of the EU environmental policy. Its underlying mechanisms and economic consequences are yet less straightforward than policymakers initially had expected: As this study shows, the regulation probably yields unintended distributional effects and imposes additional risk on the regulated companies. Consequently, meaningful accounting for emission rights is not only a necessity for regulators and customers, who need transparency, but also for investors on capital markets, who bear the additional regulatory risk. This study empirically assesses the usefulness of various accounting alternatives and provides evidence that cost and fair value approaches dominate the widely used mixed models Europäische Union (DE-588)5098525-5 gnd rswk-swf TECHNOLOGY & ENGINEERING / Environmental / Pollution Control bisacsh Umweltpolitik Emissions trading European Union countries Greenhouse gas mitigation Economic aspects European Union countries Environmental auditing European Union countries Environmental policy European Union countries Energy policy European Union countries Umweltzertifikathandel (DE-588)4572791-0 gnd rswk-swf Europäische Union. Mitgliedsstaaten 1\p (DE-588)4113937-9 Hochschulschrift gnd-content Europäische Union (DE-588)5098525-5 b Umweltzertifikathandel (DE-588)4572791-0 s 2\p DE-604 http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=487988 Aggregator Volltext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Veith, Stefan The EU emission trading scheme aspects of statehood, regulation, and accouting Europäische Union (DE-588)5098525-5 gnd TECHNOLOGY & ENGINEERING / Environmental / Pollution Control bisacsh Umweltpolitik Emissions trading European Union countries Greenhouse gas mitigation Economic aspects European Union countries Environmental auditing European Union countries Environmental policy European Union countries Energy policy European Union countries 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 accouting |
| title_auth | The EU emission trading scheme aspects of statehood, regulation, and accouting |
| title_exact_search | The EU emission trading scheme aspects of statehood, regulation, and accouting |
| title_full | The EU emission trading scheme aspects of statehood, regulation, and accouting Stefan Veith |
| title_fullStr | The EU emission trading scheme aspects of statehood, regulation, and accouting Stefan Veith |
| title_full_unstemmed | The EU emission trading scheme aspects of statehood, regulation, and accouting Stefan Veith |
| title_short | The EU emission trading scheme |
| title_sort | the eu emission trading scheme aspects of statehood regulation and accouting |
| title_sub | aspects of statehood, regulation, and accouting |
| topic | Europäische Union (DE-588)5098525-5 gnd TECHNOLOGY & ENGINEERING / Environmental / Pollution Control bisacsh Umweltpolitik Emissions trading European Union countries Greenhouse gas mitigation Economic aspects European Union countries Environmental auditing European Union countries Environmental policy European Union countries Energy policy European Union countries Umweltzertifikathandel (DE-588)4572791-0 gnd |
| topic_facet | Europäische Union TECHNOLOGY & ENGINEERING / Environmental / Pollution Control Umweltpolitik Emissions trading European Union countries Greenhouse gas mitigation Economic aspects European Union countries Environmental auditing European Union countries Environmental policy European Union countries Energy policy European Union countries Umweltzertifikathandel Europäische Union. Mitgliedsstaaten Hochschulschrift |
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