The College of Administration and Economics at the University of Baghdad discussed , a master’s thesis in field of accounting by the student (Sana Tuama Kudair ) and tagged with (The Role of Carbon Emissions Allowances, Offsets, and Tax in Enhancing the Predictive Value of Accounting Information ) , Under supervision of (Lec. Dr. Lubna Zaid Ibrahim )
This research paper delves into the relationship between carbon emissions allowances, offsets, taxes, and their influence on the predictive value of accounting information (PVAI). The study investigates how these environmental factors impact the effectiveness of accounting information for decision-making. The research is grounded in an analysis of various constructs, including carbon emissions allowances (CEA), carbon emissions offsets (CEO), carbon emissions tax (CET), and the predictive value of accounting information (PVAI). The study employs a rigorous methodology, including stratified random sampling and data collection through questionnaires. The data analysis utilizes SMART PLS 4, examining reliability, convergent validity, discriminant validity, and structural relationships between variables. Findings indicate mixed results: while the relationship between CEA and PVAI lacks significance, the link between CET and PVAI is strong and substantial. However, the CEO-PVAI relationship showcases observable patterns without statistical significance. The implications of these findings are multifaceted, impacting both academic understanding and practical applications in the realms of business, accounting, and environmental stewardship. The research highlights the intricate and nuanced nature of these relationships and underscores the need for further investigation into the interplay between environmental factors and accounting practices.
