| 000 | 01521cam a2200217 4500500 | ||
|---|---|---|---|
| 005 | 20250119102534.0 | ||
| 041 | _afre | ||
| 042 | _adc | ||
| 100 | 1 | 0 |
_aDéjean, Frédérique _eauthor |
| 700 | 1 | 0 |
_a Martinez, Isabelle _eauthor |
| 245 | 0 | 0 | _aEnvironmental Disclosure of French Listed Firms: Determinants and Consequences on the Cost of Equity |
| 260 | _c2009. | ||
| 500 | _a2 | ||
| 520 | _aWhat 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 | _acost of capital | ||
| 690 | _adiscretionary disclosure | ||
| 690 | _aenvironmental disclosure | ||
| 690 | _adeterminants | ||
| 786 | 0 | _nAccounting Auditing Control | Volume 15 | 1 | 2009-04-01 | p. 55-77 | 1262-2788 | |
| 856 | 4 | 1 | _uhttps://shs.cairn.info/journal-accounting-auditing-control-2009-1-page-55?lang=en&redirect-ssocas=7080 |
| 999 |
_c410406 _d410406 |
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