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Accounting Method
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G B Andresen – One of the best experts on this subject based on the ideXlab platform.
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real time carbon Accounting Method for the european electricity markets
Energy Strategy Reviews, 2019Co-Authors: Bo Tranberg, Olivier Corradi, Bruno Lajoie, Thomas Gibon, Iain Staffell, G B AndresenAbstract:Abstract Electricity accounts for 25% of global greenhouse gas emissions. Reducing emissions related to electricity consumption requires accurate measurements readily available to consumers, regulators and investors. In this case study, we propose a new real-time consumption-based Accounting approach based on flow tracing. This Method traces power flows from producer to consumer thereby representing the underlying physics of the electricity system, in contrast to the traditional input-output models of carbon Accounting. With this Method we explore the hourly structure of electricity trade across Europe in 2017, and find substantial differences between production and consumption intensities. This emphasizes the importance of considering cross-border flows for increased transparency regarding carbon emission Accounting of electricity.
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real time carbon Accounting Method for the european electricity markets
Energy Strategy Reviews, 2019Co-Authors: Bo Tranberg, Olivier Corradi, Bruno Lajoie, Thomas Gibon, Iain Staffell, G B AndresenAbstract:Abstract Electricity accounts for 25% of global greenhouse gas emissions. Reducing emissions related to electricity consumption requires accurate measurements readily available to consumers, regulators and investors. In this case study, we propose a new real-time consumption-based Accounting approach based on flow tracing. This Method traces power flows from producer to consumer thereby representing the underlying physics of the electricity system, in contrast to the traditional input-output models of carbon Accounting. With this Method we explore the hourly structure of electricity trade across Europe in 2017, and find substantial differences between production and consumption intensities. This emphasizes the importance of considering cross-border flows for increased transparency regarding carbon emission Accounting of electricity.
D. Shores – One of the best experts on this subject based on the ideXlab platform.
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Economic and Industry Determinants of Accounting Method Choice
SSRN Electronic Journal, 2000Co-Authors: Robert M. Bowen, Larry L. Ducharme, D. ShoresAbstract:This study synthesizes and extends the prior literature examining economic motives for manager’s Accounting Method choices. First, we present a framework for organizing the economic factors that potentially influence managers’ Accounting decisions. We apply our framework to examine inventory and depreciation Method choices because they are directly observable and have large sustained effects on earnings. Second, we present descriptive statistics on the distribution of these and combined-Method choices for the years 1984, 1990, and 1996. Both firm and industry level data show a preponderance of income-increasing Methods in each year as well as a trend toward more income-increasing Methods over time. Third, we identify 19 independent variables (largely drawn from the past 20 years of research) to explain the inventory, depreciation, and combined-Method choices of over 2,000 firms for the years 1984, 1990 and 1996. Taken together, these variables explain a high percentage of the cross-sectional variation in Method choices (e.g., adjusted R2 of 23%-27% for combined-Method choices). Finally, we add variables that proxy for industry determinants of Accounting Method choice, which increases total explanatory power to 28%-37% for combined-Method choices. Both sets of variables, economic and industry, have incremental explanatory power over the other. Given earlier studies often explained less than 5%, our results suggest that, cumulatively, the Accounting literature has made considerable progress in identifying economic factors associated with managers’ Accounting Method choices.
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stakeholders implicit claims and Accounting Method choice
Journal of Accounting and Economics, 1995Co-Authors: Robert M. Bowen, Larry L. Ducharme, D. ShoresAbstract:This study adds to the literature that attempts to explain firms’ Accounting Method choices by expanding the traditional set of independent variables to include those derived from implicit claims between the firm and its customers suppliers employees and short-term creditors. On large samples of surviving firms over five non-adjacent years we find that implicit claims variables explain on average 13% (and never less than 10%) of the cross-sectional variation in combined scores for inventory and depreciation Methods. We find that our implicit claims variables remain incrementally significant when we include independent variables found to have explanatory power in prior studies (i.e. leverage bonus compensation tax and regulatory/political exposure variables). Taken together implicit claims and traditional variables explain on average 19% of the variation in combined scores for inventory and depreciation Methods (and never less than 16.6%).
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Stakeholders’ implicit claims and Accounting Method choice
Journal of Accounting and Economics, 1995Co-Authors: Robert M. Bowen, Larry L. Ducharme, D. ShoresAbstract:Abstract Based on theory and anecdotal evidence, we argue that ongoing implicit claims between a firm and its customers, suppliers, employees, and short-term creditors create incentives for management to choose long-run income-increasing Accounting Methods. Variables selected to proxy for the extent to which a firm depends on these implicit claims are found to be significant in explaining cross-sectional variation in inventory and depreciation Methods. These variables remain incrementally significant when we include traditional variables found to have explanatory power in prior studies (i.e., leverage, bonus compensation, tax, and regulatory/political exposure variables).
Bo Tranberg – One of the best experts on this subject based on the ideXlab platform.
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real time carbon Accounting Method for the european electricity markets
Energy Strategy Reviews, 2019Co-Authors: Bo Tranberg, Olivier Corradi, Bruno Lajoie, Thomas Gibon, Iain Staffell, G B AndresenAbstract:Abstract Electricity accounts for 25% of global greenhouse gas emissions. Reducing emissions related to electricity consumption requires accurate measurements readily available to consumers, regulators and investors. In this case study, we propose a new real-time consumption-based Accounting approach based on flow tracing. This Method traces power flows from producer to consumer thereby representing the underlying physics of the electricity system, in contrast to the traditional input-output models of carbon Accounting. With this Method we explore the hourly structure of electricity trade across Europe in 2017, and find substantial differences between production and consumption intensities. This emphasizes the importance of considering cross-border flows for increased transparency regarding carbon emission Accounting of electricity.
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real time carbon Accounting Method for the european electricity markets
Energy Strategy Reviews, 2019Co-Authors: Bo Tranberg, Olivier Corradi, Bruno Lajoie, Thomas Gibon, Iain Staffell, G B AndresenAbstract:Abstract Electricity accounts for 25% of global greenhouse gas emissions. Reducing emissions related to electricity consumption requires accurate measurements readily available to consumers, regulators and investors. In this case study, we propose a new real-time consumption-based Accounting approach based on flow tracing. This Method traces power flows from producer to consumer thereby representing the underlying physics of the electricity system, in contrast to the traditional input-output models of carbon Accounting. With this Method we explore the hourly structure of electricity trade across Europe in 2017, and find substantial differences between production and consumption intensities. This emphasizes the importance of considering cross-border flows for increased transparency regarding carbon emission Accounting of electricity.