Environmental Disclosure of French Listed Firms: Determinants and Consequences on the Cost of Equity (notice n° 410406)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01521cam a2200217 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250119102534.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Déjean, Frédérique |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Environmental Disclosure of French Listed Firms: Determinants and Consequences on the Cost of Equity |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2009.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 2 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | What is the impact of corporate environmental disclosure on the cost of equity? This is the question dealt with by this paper. The empirical research is based on companies listed on the SBF 120. In 2006, most of these companies dedicated a part of their annual report to sustainable development while less than 20% of them disclose a specific report dedicated only to sustainable development. Irrespective of the support, the most frequently disclosed environmental themes are pollution, natural resources, and recycling. The determinants studied include: size, performance, debt, and financial analysts following the company. The study does not provide enough evidence to conclude that the cost of equity decreases when companies disclose environmental information. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | cost of capital |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | discretionary disclosure |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | environmental disclosure |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | determinants |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Martinez, Isabelle |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 15 | 1 | 2009-04-01 | p. 55-77 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2009-1-page-55?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2009-1-page-55?lang=en&redirect-ssocas=7080</a> |
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