The Effect of Environmental Disclosure on Cost of Equity

被引：0

作者：

Virtania, Ledi Okta ^{[1
]}

Siregar, Sylvia Veronica ^{[2
]}

机构：

[1] Univ Negeri Padang, Fac Econ, Padang, Indonesia

[2] Univ Indonesia, Fac Econ & Business, Depok, Indonesia

来源：

PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON BUSINESS AND MANAGEMENT RESEARCH (ICBMR-17) | 2017年 / 36卷

关键词：

cost of equity; environmental disclosure; firm value; INFORMATION; PERFORMANCE;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The purpose of this study is to determine whether there is significant impact of environmental disclosure on cost of equity. The samples of this study are non-financial companies listed on Indonesia Stock Exchange year 2013-2014. This study find, contrary to our expectation, that there is positive significant impact of environmental disclosure on cost of equity. This study also finds that there is a different impact of different environmental disclosure type and nature on cost of equity. Soft type of environmental disclosure and the nature of positive disclosure have a positive impact on cost of equity.

引用

页码：95 / 104

页数：10

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