A Study on Valuation of Carbon Assets

Bo FENG, Hao XU, Junwen FENG

Abstract


Carbon is an important resource for human survival, and the development of society cannot do without carbon, but now carbon emissions have affected our quality of life, low-carbon economy has become a global consensus. At present, the country is emphasizing the low-carbon economy, and the low-carbon activity of enterprises is also the main form to improve their competitiveness.


Keywords


Carbon Assets; Carbon Trading; Asset Evaluation; Development bottleneck

Full Text:

PDF

References


-- (2019). China carbon trading emissions network. Journal of Carbon Asset Definition, (06), 26-28.

Bi, S. (2015). Some thoughts on carbon asset valuation. New Economy, (26), 225-246.

Chang, C.-P. (2015). Research on theory and practice of carbon asset management. Finance and Finance, (05).

Dong, Y. Z. (2015). Titanium media network. Retrieved from Http://www.tmtpost. COM199301. HTML.

Gammon. Valuation of Carbon Assets Based on Real option theory. 2018.12.

Gao, Y. (2013). How asset appraisal serves for carbon accounting treatment. Green Finance and Accounting, (8), 33-35.

Griffin, P. A. (2010). How will the billions free’climate change allowances cap and trade affect US Companies’Balance Sheets. UC Davis Graduate School of Management Research Paper, no. 610.

Guo, W., Ye, Z. Y., Wang, J., & Yan, C. D. (2019). Research on Carbon Asset Valuation of Enterprise Project based on real option. Journal of Business Accounting, 20 May 2019, 68-72.

Han, L. Y., & Huang, G. B. (2015). Carbon asset attribute and pricing of Hwanggumbo Technology. Statistical Research, (2).

He, B. J. (2014). China Association of Asset Appraisal. Evaluation of Carbon Assets: A professional help for developing low-carbon economy. State Assets Management, (6), 46-46.

Jiang, Y. G., & Fan, L. L. (2014). Research on the evaluation of low-carbon competitiveness of enterprises from the perspective of intangible asset. Commercial Economy and Management, (9), 42-51.

Liu, H. J., & Li, B. Y. (2015). Analysis of carbon asset evaluation theory in China. Journal of Reform and Opening, (13), 169-172.

Nguyen Pung-hee (2017). Research and reference on international accounting standards for carbon emission trading. Certified Public Accountant, (163), 93-97.

Niu, Y. J. (2017). Based on marginal cost and real options for carbon asset valuation of power enterprises. Beijing: North China Electric Power University (Beijing).

Qian, J. Y., & Liang, F. Y. (2014). Thoughts on carbon asset assessment. The Economic World, (8), 79-80.

Roberts J. A. (2017). Green consumers in the 1990s: Profile and implications for advertising. Journal of Business Research, (06), 269-280.

Song, H. B. (2017). Currency war. Beijing: China Industry and Commerce United Press.

Takashi (2015). Comparison of futures pricing models for carbon assets and traditional energy commodities . The Journal of Alternative Investments, (14), 35-40.

Wolfowitz, P. (2007). Carbon Finance at The World Bank. Washington USA The World Bank.

Yuan, G. P., & Wei, C. W. (2013). Valuation of carbon assets. Journal of Guangxi University of Finance and Economics.

Yuan, Z. M., & Li, Y. Z. (2013). Total amount trading mechanism carbon emission rights recognition and measurement research. Accounting Research, (13).

Yuan, Z. M., & Li, Y. Z. (2016). Study on carbon emission recognition and measurement under the total volume trading mechanism. Accounting Research, (11), 9-10.

Zhang, W., Wu, Z. X., Wang, M., & Wu, H. Z. (2014). Property rights protection-oriented accounting recognition and measurement research. Accounting Research, (3), 88-94.

Zhang, Z. H., & Qi, J. (2015, April 30). Asset appraisal perspective of carbon emission right asset F view research. The Study of Economic Management, 585-593.

Zhao, Z. L., & Dong, X. L. (2014). Enterprise carbon asset management financial accounting research. Scientific Decision-Making, (07), 63-76.

Zhou, L. J., & An, X. (2016). A study on enterprise carbon asset evaluation under the background of low carbon economy. Heilongjiang: Harbin University of Commerce, (02), 94-95.




DOI: http://dx.doi.org/10.3968/11861

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Canadian Social Science

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.


Share us to:   


Reminder

  • How to do online submission to another Journal?
  • If you have already registered in Journal A, then how can you submit another article to Journal B? It takes two steps to make it happen:

1. Register yourself in Journal B as an Author

  • Find the journal you want to submit to in CATEGORIES, click on “VIEW JOURNAL”, “Online Submissions”, “GO TO LOGIN” and “Edit My Profile”. Check “Author” on the “Edit Profile” page, then “Save”.

2. Submission

  • Go to “User Home”, and click on “Author” under the name of Journal B. You may start a New Submission by clicking on “CLICK HERE”.
  • We only use three mailboxes as follows to deal with issues about paper acceptance, payment and submission of electronic versions of our journals to databases: caooc@hotmail.com; css@cscanada.net; css@cscanada.org

 Articles published in Canadian Social Science are licensed under Creative Commons Attribution 4.0 (CC-BY).

 CANADIAN SOCIAL SCIENCE Editorial Office 

Address1020 Bouvier Street, Suite 400, Quebec City, Quebec, G2K 0K9, Canada.

Website: Http://www.cscanada.net Http://www.cscanada.org 
E-mailcss@cscanada.net, css@cscanada.org

Copyright © Canadian Academy of Oriental and Occidental Culture