The Effect of Environmental Disclosure on Cost of Equity

DOI

10.2991/icbmr-17.2017.9How to use a DOI?

Keywords

cost of equity; environmental disclosure; firm value

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.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ledi Okta Virtania
AU  - Sylvia Veronica Siregar
PY  - 2017/11
DA  - 2017/11
TI  - The Effect of Environmental Disclosure on Cost of Equity
BT  - Proceedings of the International Conference on Business and Management Research (ICBMR 2017)
PB  - Atlantis Press
SP  - 95
EP  - 104
SN  - 2352-5428
UR  - https://doi.org/10.2991/icbmr-17.2017.9
DO  - 10.2991/icbmr-17.2017.9
ID  - Virtania2017/11
ER  -