The Effect of Environmental Disclosure on Cost of Equity

Research output: Contribution to conferencePaperpeer-review

Abstract

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.
Original languageEnglish
Publication statusPublished - 2017
EventInternational Conference on Business and Management Research (ICBMR 2017) - ID, Padang, Indonesia
Duration: 1 Jan 2017 → …

Conference

ConferenceInternational Conference on Business and Management Research (ICBMR 2017)
CountryIndonesia
CityPadang
Period1/01/17 → …

Keywords

  • cost of equity; environmental disclosure; firm value.

Fingerprint Dive into the research topics of 'The Effect of Environmental Disclosure on Cost of Equity'. Together they form a unique fingerprint.

Cite this