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Discussion of “Determinants of the Quality of Corporate Carbon Management Systems: An International Study”

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  • Sami, Heibatollah

Abstract

Luo and Tang (in press) argue that very limited research has been done to investigate the determinants of the quality of company’s carbon management system (CMS). Hence, they try to investigate the quality of a company’s CMS and its determinants. Their results show that the quality of the CMS improved. Howev\er, based on my analyses, the contribution of their study is limited. In addition, due to correlated omitted variables and other econometric problems, their results are suspect and unreliable.

Suggested Citation

  • Sami, Heibatollah, 2016. "Discussion of “Determinants of the Quality of Corporate Carbon Management Systems: An International Study”," The International Journal of Accounting, Elsevier, vol. 51(2), pages 306-309.
    • Handle: RePEc:eee:accoun:v:51:y:2016:i:2:p:306-309
    DOI: 10.1016/j.intacc.2016.04.008
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    References listed on IDEAS

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    1. Heckman, James, 2013. "Sample selection bias as a specification error," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 31(3), pages 129-137.
    2. Luo, Le & Tang, Qingliang, 2016. "Determinants of the Quality of Corporate Carbon Management Systems: An International Study," The International Journal of Accounting, Elsevier, vol. 51(2), pages 275-305.
    3. Qingliang Tang & Le Luo, 2014. "Carbon Management Systems and Carbon Mitigation," Australian Accounting Review, CPA Australia, vol. 24(1), pages 84-98, March.
    4. Lev, Baruch & Sougiannis, Theodore, 1996. "The capitalization, amortization, and value-relevance of R&D," Journal of Accounting and Economics, Elsevier, vol. 21(1), pages 107-138, February.
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    Cited by:

    1. Tang, Qingliang, 2016. "Carbon management system study: Contributions, limitations, and future opportunities: A response to discussion comments (2016)," The International Journal of Accounting, Elsevier, vol. 51(2), pages 310-314.

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    More about this item

    Keywords

    G14; M41; M44; Discussion; Carbon management system; Quality of CMS;
    All these keywords.

    JEL classification:

    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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