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Market Valuation Implications of Scope 2 Carbon Emissions: Measurement Effects of Dual Reporting

https://doi.org/10.2139/ssrn.4138430
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22/22 checkable references clean · checked 2026-08-27

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

10 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 22 checked references that resolve
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Corporate environmental disclosure, financial markets and the media: An international perspective
resolves10.1016/j.bar.2017.09.002
The valuation relevance of environmental performance revisited: The moderating role of environmental provisions
resolves10.1016/j.jaccpubpol.2016.04.004
Value relevance of accounting information under an integrated reporting approach: A research note
resolves10.2307/2491446
Estimation and Market Valuation of Environmental Liabilities Relating to Superfund Sites
resolves10.1093/rfs/8.2.275
A Critique of Size-Related Anomalies
resolves10.1111/abac.12006
The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme (<scp>ETS</scp>)
resolves10.1016/j.bar.2020.100909
Does the market value greenhouse gas emissions? Evidence from multi-country firm data
resolves10.1111/abac.12010
The Value Relevance of Direct Cash Flows under International Financial Reporting Standards
resolves10.1080/09638180.2014.927782
The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme
resolves10.1086/230638
Statistical Methods for Comparing Regression Coefficients Between Models
resolves10.1016/j.bar.2009.03.002
The value relevance and reliability of reported goodwill and identifiable intangible assets
resolves10.1108/09513579510146996
Corporate social and environmental reporting
resolves10.1111/1911-3846.12298
The Relevance to Investors of Greenhouse Gas Emission Disclosures
resolves10.2307/1912352
Sample Selection Bias as a Specification Error
resolves10.1016/j.bar.2015.04.002
Impression management through minimal narrative disclosure in annual reports
resolves10.1108/AAAJ-12-2013-1547
Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe
resolves10.1007/s10551-011-1102-8
How Does the Market Value Corporate Sustainability Performance?
resolves10.1007/s10551-012-1324-4
Monitoring Intensity and Stakeholders’ Orientation: How Does Governance Affect Social and Environmental Disclosure?
resolves10.2308/accr-50629
Firm-Value Effects of Carbon Emissions and Carbon Disclosures
resolves10.1787/ab4655d6-en
Financial markets and climate transition
resolves10.1093/rfs/hhs073
Does Beta Move with News? Firm-Specific Information Flows and Learning about Profitability
resolves10.1016/j.jaccpubpol.2016.06.009
Value relevance of alleged corporate bribery expenditures implied by accounting information
The 10 references without a DOI — listed, not checked
no DOI — not checkedref2
no DOI — not checkedTalking Trash: Legitimacy, Impression Management, and Unsystematic Risk in the Context of the Natural Environment
no DOI — not checkedref9
no DOI — not checkedref13
no DOI — not checkedref16
no DOI — not checkedref17
no DOI — not checkedref21
no DOI — not checkedThe Market Value of Decomposed Carbon Emissions
no DOI — not checkedref30
no DOI — not checkedThe Enhancement and Standardization of Climate-Related Disclosures for Investors
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