← Search Journal of Accounting and Economics 2026 Mandatory carbon disclosure and new business creation Raphael Duguay; Chenchen Li; Frank Zhang Yale University DOI10.1016/j.jacceco.2026.101864 Pages101864 Languageen Sources semanticscholar openalex crossref Cite APA 7 MLA 9 Chicago (author–date) Harvard Elsevier Harvard (JFE, JBF…) The Accounting Review Academy of Management American Marketing Association INFORMS (Management Science) Copy citation Copied ✓