讨论 "与气候有关的财务风险:半系统性文献综述的启示及对财务报告的影响"

Simon Dekeyser
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引用次数: 0

摘要

在对格里菲斯和孙[(2024 年),《与气候相关的金融风险:半系统文献综述的启示及对财务报告的影响》,《国际会计期刊》,本期]的讨论中,我研究了他们工作的增量贡献及其局限性。此外,我还深入探讨了所选研究设计策略中固有的局限性,并讨论了这些局限性可能会如何影响一些记录在案的研究成果,尤其是与会计研究相关的成果。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Discussion of “Climate-Related Financial Risk: Insights from a Semisystematic Review of the Literature and Implications for Financial Reporting”
In this discussion of Griffith and Sun [( 2024 ), Climate-related Financial Risk: Insights from a Semisystematic Review of the Literature and Implications for Financial Reporting” the International Journal of Accounting, this issue], I examine both the incremental contribution of their work and its limitations. Furthermore, I delve into the limitations inherent in the chosen research design strategy and discuss how these limitations may affect some of the documented findings, particularly those related to accounting research.
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