The Effect of Environmental Disclosure on Cost of Equity

Ledi Okta Virtania, Sylvia Veronica Siregar
2017 Proceedings of the International Conference on Business and Management Research (ICBMR-17)   unpublished
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
more » ... pe of environmental disclosure and the nature of positive disclosure have a positive impact on cost of equity. . Type of paper: Empirical
doi:10.2991/icbmr-17.2017.9 fatcat:vgngqhn3irewvce4gcwp5uofge