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ID: 166718

Accounting society's acceptability of carbon taxes: expectations and reality / McLaughlin, Craig

McLaughlin, Craig	Journal Article
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Summary/Abstract

This article seeks to examine accountants' perceptions of carbon taxes in addressing climate change. Specifically, it aims at (i) a better understanding of accountants opinions on carbon taxes; (ii) how energy companies have adapted their business operations since introducing carbon tax. The article's primary sources of data are (1) a 2018 survey distributed to 45 accounting professionals in Scotland, which specialise in energy finance and a formal interview with a regional finance director of a multinational energy company. The results show how the accountants are in favour the carbon tax due to its positive environmental impact, however, do not agree with the associated rising utility costs. Though, carbon tax, from an energy business' perspective, is viewed negatively due to its effects on the end users of energy. This study contributes to the current research by demonstrating the role of accounting society in boosting public awareness of climate change. The findings of this study will help regulators and policy makers in the UK to evaluate the adequacy of current carbon tax reforms and to promote the public awareness of climate change to reduce carbon emissions.

Key Words

Climate Change ; Carbon Emissions ; Energy Companies ; Carbon Tax ; Environmental Tax

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ID: 166376

Energy companies and sizes: an opportunity? Some empirical evidences / Lovino, Felicetta

Lovino, Felicetta	Journal Article
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Summary/Abstract

The wave of privatization and liberalization that since 1999 has characterized the European energy market has radically transformed the energy sector. The European Directives have allowed the entry of a plurality of new operators alongside the former monopolist. In this sense, the paper will pose two research questions: are there differences or similarities between the financial performance of large companies and those of small and medium-sized energy companies? What are the main reasons for such analogies?

Key Words

Finance ; Performance ; Energy Companies ; Ratios ; SMEROE

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ID: 115870

Giant among giants / Silverstein, Ken

Silverstein, Ken	Journal Article
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2012.

Key Words

European Union ; Iran ; Brazil ; Middle East ; Africa ; South Africa ;
Europe ; Kazakhstan ; Corporate Governance ; Energy Companies ; Global Market ; Hong Kong Stock Exchange ;
International Tradable Market

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ID: 088979

Regulation, pollution and heterogeneity in Japanese steam power / Barros, Carlos Pestana; Managi, Shunsuke

Barros, Carlos Pestana	Journal Article
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Publication	2009.
Summary/Abstract	In this paper, the random stochastic frontier model is used to estimate the technical efficiency of Japanese steam power generation companies taking into regulation and pollution. The companies are ranked according to their productivity for the period 1976-2003 and homogenous and heterogeneous variables in the cost function are disentangled. Policy implication is derived.

Key Words

Japan ; Efficiency ; Energy Companies

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