Impact of external assurance on corporate climate change disclosures: new evidence from Finland - Dutta, Probal; Dutta, Anupam (Journal of applied accounting research, 2021)
Keywords: Annual reports; Carbon; Climate change; Climate policy; Disclosure; Emission standards; Emissions trading; Environmental performance; Environmental policy; Global warming; Greenhouse effect; Greenhouse gases; Perceptions; Precipitation; Temperature; United States--US; Arctic region; Finland; Climate change disclosure; Monitoring structure; External assurance; Stakeholder-agency theory; Environmental disclosure; CDP