Powered by OpenAIRE graph
Found an issue? Give us feedback
image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ ZENODOarrow_drop_down
image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
ZENODO
Article . 2026
License: CC BY
Data sources: ZENODO
ZENODO
Article . 2026
License: CC BY
Data sources: Datacite
ZENODO
Article . 2026
License: CC BY
Data sources: Datacite
versions View all 2 versions
addClaim

Corporate Performance in the Context of Global Carbon Regulations: A Green Accounting Disclosure Perspective

Authors: Nera Marinda Machdar1*, Lin Oktris2;

Corporate Performance in the Context of Global Carbon Regulations: A Green Accounting Disclosure Perspective

Abstract

Research into the relationship between green accounting disclosure and corporate financial performance is expanding rapidly, but the results remain inconsistent. This is a worldwide phenomenon, not exclusive to Indonesia. Even across comparable industries and observation periods, many studies yield insignificant results, while others find a significant positive relationship.The purpose of this study is to investigate the impact of green accounting disclosure on corporate finance and to assess the moderating role of carbon regulations. The study discovered that green accounting disclosure improves corporate finance, as measured by corporate profitability (ROE), return on equity (ROE), and market value (Tobin's Q). This lends support to the Triple Bottom Line theory, which holds that incorporating environmental factors into corporate strategy yields long-term financial benefits. Second, carbon regulations have a moderating effect, which strengthens the positive relationship between corporate finance and green accounting disclosure. High-quality green accounting disclosure is financially advantageous for companies operating in countries with stricter carbon regulations. These findings support the idea that effective carbon policies promote a competitive advantage.

Keywords

green accounting disclosure, global carbon regulations, corporate finance

  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
Powered by OpenAIRE graph
Found an issue? Give us feedback
selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average