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The Effects of Environmental Information Disclosure and Energy Types on the Cost of Equity: Evidence from the Energy Industry in China.

This study investigates whether environment information disclosure (EID) and different energy sources have any effect on the cost of equity capital (COEC), and how the EID effect on the COEC varies with different types of energy. We find a negative relationship between EID and COEC. Thus, EID reduce...

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Publicado en:Abacus Vol. 55; no. 2; pp. 362 - 411
Autores principales: Fonseka, Mohan, Rajapakse, Theja, Tian, Gao‐Liang
Formato: Artículo
Publicado: Wiley-Blackwell Jun2019
Materias:
Disclosure
Capital costs
Environmental reporting
Energy industries
Stocks (Finance)
China
Acceso en línea:Ver este registro en EBSCOhost