Aspects of Statehood, Regulation and Accounting
List of Tables XIII
List of Tables Table 1: Taxonomy of Environmental Policy Regimes 10 Table 2: Taxonomy of Energy Market Regimes 11 Table 3: Scope of the EU ETS 25 Table 4: Allocation of Emission Rights: Country Perspectives 31 Table 5: Allocation of Emission Rights: Industry Implications 34 Table 6: Future Allowed Emission Volumes 38 Table 7: Major Mergers and Acquisitions in the European Electricity Industry since 1996 48 Table 8: Steps in Energy Market Transformation 53 Table 9: Assessment of Management Accounting Approaches for Emission Rights 85 Table 10: Sample Accounts Conforming to IFRIC 3 Cost Method 94 Table 11: Sample Accounts Conforming to IFRIC 3 Revaluation Method 95 Table 12: Sample Accounts Conforming the Proposed Full Fair Value Method 97 Table 13: Sample Accounts Conforming to USofA 101 98 Table 14: Comparison of Alternative Accounting Treatments 100 Table 15: Sample Selection 124 Table 16: Country of Incorporation and Industry Affiliation of Sample Firms 126 Table 17: Accounting Rules Applied for Emission Rights (Sample S2) 126 Table 18: Pricing Effects in Interim and Total Estimation Periods 129 Table 19: Pricing Effects for Control Group 132 Table 20: Pricing Effects of Commodities 134 Table 21: Pricing Effects of Energy Generation Implications 136 Table 22: Pricing Effects of Market and Regulatory Conditions 139 Table 23: Energy Market Regimes of Sample Firms 142 Table 24: Pricing Effects of Emission Allowances in Different Energy Market Regimes 142 Table 25: Pricing Effects of Market Regimes 145 Table 26: Pricing Effects of Differential Market Regime Transformation 147 Table...
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