{"id":"https://openalex.org/W4284990030","doi":"https://doi.org/10.1145/3537693.3537733","title":"Integrating Carbon Emission and Related Capital Expenditure into Discount Cash Flow Valuation Model: Using Chinese Coating Companies as Examples","display_name":"Integrating Carbon Emission and Related Capital Expenditure into Discount Cash Flow Valuation Model: Using Chinese Coating Companies as Examples","publication_year":2022,"publication_date":"2022-04-27","ids":{"openalex":"https://openalex.org/W4284990030","doi":"https://doi.org/10.1145/3537693.3537733"},"language":"en","primary_location":{"id":"doi:10.1145/3537693.3537733","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3537693.3537733","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the 6th International Conference on E-Commerce, E-Business and E-Government","raw_type":"proceedings-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5008100188","display_name":"Zijie Zhuo","orcid":null},"institutions":[{"id":"https://openalex.org/I25254941","display_name":"Beijing Normal University","ror":"https://ror.org/022k4wk35","country_code":"CN","type":"education","lineage":["https://openalex.org/I25254941"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Zijie Zhuo","raw_affiliation_strings":["The Experimental High School Attached To Beijing Normal University, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The Experimental High School Attached To Beijing Normal University, China","institution_ids":["https://openalex.org/I25254941"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5037988295","display_name":"Honglei Gu","orcid":"https://orcid.org/0000-0001-9630-9042"},"institutions":[{"id":"https://openalex.org/I25254941","display_name":"Beijing Normal University","ror":"https://ror.org/022k4wk35","country_code":"CN","type":"education","lineage":["https://openalex.org/I25254941"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Honglei Gu","raw_affiliation_strings":["The Experimental High School Attached To Beijing Normal University, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The Experimental High School Attached To Beijing Normal University, China","institution_ids":["https://openalex.org/I25254941"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5032089424","display_name":"Shen Tian","orcid":"https://orcid.org/0000-0002-5361-2639"},"institutions":[{"id":"https://openalex.org/I170201317","display_name":"University of Pittsburgh","ror":"https://ror.org/01an3r305","country_code":"US","type":"education","lineage":["https://openalex.org/I170201317"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Shen Tian","raw_affiliation_strings":["University of Pittsburgh, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Pittsburgh, USA","institution_ids":["https://openalex.org/I170201317"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5008100188"],"corresponding_institution_ids":["https://openalex.org/I25254941"],"apc_list":null,"apc_paid":null,"fwci":0.1801,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.58622635,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":90,"max":94},"biblio":{"volume":null,"issue":null,"first_page":"304","last_page":"309"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10539","display_name":"Sustainable Supply Chain Management","score":0.6643000245094299,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10539","display_name":"Sustainable Supply Chain Management","score":0.6643000245094299,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.5860000252723694,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10880","display_name":"Environmental Sustainability in Business","score":0.5586000084877014,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cash-flow","display_name":"Cash flow","score":0.6953845024108887},{"id":"https://openalex.org/keywords/valuation","display_name":"Valuation (finance)","score":0.687421441078186},{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"Corporate social responsibility","score":0.6096224188804626},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"Corporate governance","score":0.5512394309043884},{"id":"https://openalex.org/keywords/capital-expenditure","display_name":"Capital expenditure","score":0.5334722399711609},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.5327969193458557},{"id":"https://openalex.org/keywords/discounted-cash-flow","display_name":"Discounted cash flow","score":0.4974415600299835},{"id":"https://openalex.org/keywords/stock","display_name":"Stock (firearms)","score":0.49185800552368164},{"id":"https://openalex.org/keywords/enterprise-value","display_name":"Enterprise value","score":0.4737323522567749},{"id":"https://openalex.org/keywords/free-cash-flow","display_name":"Free cash flow","score":0.4559510350227356},{"id":"https://openalex.org/keywords/social-responsibility","display_name":"Social responsibility","score":0.41628721356391907},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.36155712604522705},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.3470969796180725},{"id":"https://openalex.org/keywords/environmental-economics","display_name":"Environmental economics","score":0.32067275047302246}],"concepts":[{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.6953845024108887},{"id":"https://openalex.org/C186027771","wikidata":"https://www.wikidata.org/wiki/Q4008379","display_name":"Valuation (finance)","level":2,"score":0.687421441078186},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.6096224188804626},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5512394309043884},{"id":"https://openalex.org/C172497479","wikidata":"https://www.wikidata.org/wiki/Q302208","display_name":"Capital expenditure","level":2,"score":0.5334722399711609},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5327969193458557},{"id":"https://openalex.org/C2781014177","wikidata":"https://www.wikidata.org/wiki/Q455422","display_name":"Discounted cash flow","level":3,"score":0.4974415600299835},{"id":"https://openalex.org/C204036174","wikidata":"https://www.wikidata.org/wiki/Q909380","display_name":"Stock (firearms)","level":2,"score":0.49185800552368164},{"id":"https://openalex.org/C23032112","wikidata":"https://www.wikidata.org/wiki/Q1344727","display_name":"Enterprise value","level":2,"score":0.4737323522567749},{"id":"https://openalex.org/C2780334105","wikidata":"https://www.wikidata.org/wiki/Q9297784","display_name":"Free cash flow","level":3,"score":0.4559510350227356},{"id":"https://openalex.org/C147598955","wikidata":"https://www.wikidata.org/wiki/Q3427818","display_name":"Social responsibility","level":2,"score":0.41628721356391907},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.36155712604522705},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3470969796180725},{"id":"https://openalex.org/C134560507","wikidata":"https://www.wikidata.org/wiki/Q753291","display_name":"Environmental economics","level":1,"score":0.32067275047302246},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1145/3537693.3537733","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3537693.3537733","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the 6th International Conference on E-Commerce, E-Business and E-Government","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3151631434","https://openalex.org/W4311769708","https://openalex.org/W3177624522","https://openalex.org/W2506394388","https://openalex.org/W2104595147","https://openalex.org/W4388536649","https://openalex.org/W1669041175","https://openalex.org/W2596478649","https://openalex.org/W2904140720","https://openalex.org/W2376088638"],"abstract_inverted_index":{"Environment,":[0],"society":[1],"and":[2,16,23,33,37,73,99,113],"Governance":[3],"(ESG)":[4],"is":[5,106],"used":[6],"to":[7,26,53,69,87,101],"evaluate":[8],"an":[9],"enterprise's":[10],"sense":[11,29],"of":[12,30,118],"responsibility":[13,32],"for":[14],"social":[15,31],"environmental":[17,34,111],"factors.":[18],"With":[19,84],"investors":[20],"paying":[21],"more":[22,24],"attention":[25],"a":[27,42,107],"company's":[28,115],"protection":[35],"awareness,":[36],"believing":[38],"that":[39,103],"companies":[40,50],"with":[41],"high":[43],"ESG":[44,57],"score":[45],"have":[46],"greater":[47],"prospects,":[48],"many":[49],"are":[51],"forced":[52],"be":[54],"involved":[55],"in":[56,77],"investing.":[58],"So":[59],"how":[60],"does":[61],"this":[62],"belief":[63],"make":[64],"sense?":[65],"This":[66],"study":[67],"aims":[68],"integrate":[70],"carbon":[71],"emission":[72],"related":[74],"capital":[75],"expenditure":[76],"the":[78,85,114],"discounted":[79],"cash":[80],"flow":[81],"(DCF)":[82],"model.":[83],"aim":[86],"achieve":[88],"this,":[89],"we":[90],"collected":[91],"data":[92],"from":[93],"two":[94],"(four)":[95],"companies,":[96],"both":[97],"historical":[98],"predicted,":[100],"prove":[102],"there":[104],"indeed":[105],"relationship":[108],"between":[109],"corporate":[110],"investment":[112],"intrinsic":[116],"value":[117],"stock.":[119]},"counts_by_year":[{"year":2024,"cited_by_count":1}],"updated_date":"2026-05-13T06:04:23.736269","created_date":"2025-10-10T00:00:00"}
