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 language | English |
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Publication status | Published - 2017 |
Event | International Conference on Business and Management Research (ICBMR 2017) - ID, Padang, Indonesia Duration: 1 Jan 2017 → … |
Conference
Conference | International Conference on Business and Management Research (ICBMR 2017) |
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Country/Territory | Indonesia |
City | Padang |
Period | 1/01/17 → … |
Keywords
- cost of equity; environmental disclosure; firm value.