International Journal of
      Environmental Research
      and Public Health
Article
Transparency of Financial Reporting on Greenhouse
Gas Emission Allowances: The Influence
of Regulation
Patricia Milanés Montero 1, * , Esteban Pérez Calderón 1            and Ana Isabel Loureno Dias 2
1  Department of Accounting and Finance, University of Extremadura, Faculty of Economic and Business
   Sciences, 06006 Badajoz, Spain; estperez@unex.es
2  Department of Financial Accounting, Lisbon Polytechnic ...