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The Impact of Low-Carbon Transition on Corporate Financial Flexibility

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DOI: 10.23977/acccm.2024.060524 | Downloads: 8 | Views: 115

Author(s)

Hengyu Li 1

Affiliation(s)

1 School of Economics, Guangxi University, Nanning, 530000, China

Corresponding Author

Hengyu Li

ABSTRACT

Corporate low-carbon transformation is an essential path for the country to achieve the "dual carbon" goals and high-quality economic development. Investigating the impact of corporate low-carbon transformation has become one of the hot topics in the field of economic and financial studies. Based on a review of existing literature, this paper first organizes different viewpoints and measurement methods related to the economic consequences of low-carbon transformation. It then systematically discusses the current research status and commonly used methods in the study of financial flexibility. Building on the literature review, this paper explores the impact of low-carbon transformation on financial flexibility from the perspectives of financing constraints and the quality of information disclosure, providing insights and directions for further research in this area.

KEYWORDS

Low-Carbon Transition, Financial Flexibility, Financing Constraints, Quality of Information Disclosure

CITE THIS PAPER

Hengyu Li, The Impact of Low-Carbon Transition on Corporate Financial Flexibility. Accounting and Corporate Management (2024) Vol. 6: 175-179. DOI: http://dx.doi.org/10.23977/acccm.2024.060524.

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