K
Kathleen Herbohn
Researcher at University of Queensland
Publications - 46
Citations - 1273
Kathleen Herbohn is an academic researcher from University of Queensland. The author has contributed to research in topics: Community forestry & Deferred tax. The author has an hindex of 17, co-authored 46 publications receiving 1046 citations. Previous affiliations of Kathleen Herbohn include Queensland University of Technology & James Cook University.
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Carbon Risk, Carbon Risk Awareness and the Cost of Debt Financing
TL;DR: In this article, the authors investigate whether lenders incorporate a firm's exposure to carbon-related risk into lending decisions through the cost of financing, and if so, importantly whether firms can mitigate the penalty by demonstrating an awareness of their carbon risks.
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A full cost environmental accounting experiment
TL;DR: In this article, the authors examined a reporting experiment using these valuation techniques that was undertaken by an Australian Government Department managing publicly owned forests and concluded that the FCEA experiment was ultimately not successful.
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Corporate Social Responsibility: The Link Between Sustainability Disclosure and Sustainability Performance
TL;DR: In this paper, the authors explored the relation between sustainability performance and sustainability disclosure within the Australian extractive industries using Ullmann's (1985) stakeholder framework, which depicts sustainability disclosure and performance as two components of management strategy for dealing with stakeholder demands.
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Evidence on Whether Banks Consider Carbon Risk in Their Lending Decisions
TL;DR: This article investigated whether a bank loan announcement for a firm with high carbon risk conveys information to investors about the firm's carbon risk exposure collected through a bank's pre-loan screening and ongoing monitoring.
International Accounting Standard (IAS) 41: What are the implications for reporting forest assets?
Kathleen Herbohn,John L. Herbohn +1 more
TL;DR: In this article, the implications of International Accounting Standard 41 (IAS 41) for European Union (EU) entities reporting on material holdings of forest assets are investigated and the Australian reporting experience is used to identify potential implications for EU reporting entities.