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Accounting in Europe Volume 6, 2009 - Issue 1
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Refereed articles

Environmental Disclosure and the Cost of Equity: The French Case

Frédérique Déjean CNAM (INTEC), 40, rue des Jeûneurs, 75002, Paris, FranceCorrespondence[email protected]
&
Isabelle Martinez LGC Université de Toulouse Paul Sabatier, 115, route de Narbonne, 31077, Toulouse Cedex 4, France
Pages 57-80 | Published online: 04 Jun 2009

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Silvia Panfilo & Joanna Krasodomska. (2022) Climate Change Risk Disclosure in Europe: The Role of Cultural-Cognitive, Regulative, and Normative Factors. Accounting in Europe 19:1, pages 226-253.
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Articles from other publishers (44)

Maria Aluchna, Maria Roszkowska‐Menkes & Sana Khan. (2023) Corporate governance perspective on environmental reporting: Literature review and future research agenda. Corporate Social Responsibility and Environmental Management.
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Zhichao Li, Bojia Liu & Yingjie Wei. (2023) Impact of official assessment and political connections on corporate environmental information disclosure: evidence from state-owned enterprises in China’s heavy-polluting industries. Environment, Development and Sustainability.
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Fatma Baalouch, Salma Damak-Ayadi, Khaled Hussainey & Issal Haj-Salem. (2023) The consequences of environmental disclosure quality: Evidence from France. Corporate Governance and Sustainability Review 7:3, pages 8-20.
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Haneen Abu Suileek & Hashem Alshurafat. 2023. Explore Business, Technology Opportunities and Challenges ‎After the Covid-19 Pandemic. Explore Business, Technology Opportunities and Challenges ‎After the Covid-19 Pandemic 463 477 .
Ketan Mulchandani, Kalyani Mulchandani, Geetha Iyer & Alaknanda Lonare. (2022) Do Equity Investors Care about Environment, Social and Governance (ESG) Disclosure Performance? Evidence from India. Global Business Review 23:6, pages 1336-1352.
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Mo Du, Shanglei Chai, Wei Wei, Shuqi Wang & Zhilong Li. (2022) Will environmental information disclosure affect bank credit decisions and corporate debt financing costs? Evidence from China’s heavily polluting industries. Environmental Science and Pollution Research 29:31, pages 47661-47672.
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Fengyun Liu, Jiaru Yu, Yifan Shen & Lingyun He. (2022) Does the resource-dependent motivation to disclose environmental information impact company financing? Evidence from renewable energy companies of China. Renewable Energy 181, pages 156-166.
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Irfan Saleem, Eric Lamarque & Rashedul Hasan. (2020) State and self-regulation for better governance: an implication of collibration. International Journal of Law and Management 63:2, pages 172-194.
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Probal Dutta & Anupam Dutta. (2020) Impact of external assurance on corporate climate change disclosures: new evidence from Finland. Journal of Applied Accounting Research 22:2, pages 252-285.
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İsmail KALASH. (2020) Environmental Disclosure: Determinants and Effects on Financial Performance? An Empirical Evidence from TurkeyÇevresel Açıklama: Belirleyiciler ve Finansal Performans Üzerindeki Etkileri? Türkiye’den Ampirik Bir Kanıt. Sosyoekonomi 28:46, pages 95-115.
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Stefano Fontana, Daniela Coluccia & Silvia Solimene. (2018) VAIC as a Tool for Measuring Intangibles Value in Voluntary Multi-Stakeholder Disclosure. Journal of the Knowledge Economy 10:4, pages 1679-1699.
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Wenbing Luo, Xiaoxin Guo, Shihu Zhong & Juanzhi Wang. (2019) Environmental information disclosure quality, media attention and debt financing costs: Evidence from Chinese heavy polluting listed companies. Journal of Cleaner Production 231, pages 268-277.
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Xuan Quynh Le, Ngoc Tien Nguyen & Thy Ha Van Le. (2019) The impact of corporate social responsibility on the cost of equity: an analysis of Vietnamese listed companies. Investment Management and Financial Innovations 16:3, pages 87-96.
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Ali Altug Bicer & Eman Ali El.Darewi. (2019) Environmental costs and its role in improving the quality of financial reporting. International Journal of Research in Business and Social Science (2147- 4478) 8:5, pages 194-211.
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Kishore Kumar & Ajai Prakash. (2019) Developing a framework for assessing sustainable banking performance of the Indian banking sector. Social Responsibility Journal 15:5, pages 689-709.
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Hua Yin, Mingyu Li, Yuan Ma & Qiang Zhang. (2019) The Relationship between Environmental Information Disclosure and Profitability: A Comparison between Different Disclosure Styles. International Journal of Environmental Research and Public Health 16:9, pages 1556.
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Wesley Mendes-Da-Silva & Daniel Reed Bergmann. 2019. Individual Behaviors and Technologies for Financial Innovations. Individual Behaviors and Technologies for Financial Innovations 337 361 .
Vassili Joannidès de LautourVassili Joannidès de Lautour. 2019. Strategic Management Accounting, Volume III. Strategic Management Accounting, Volume III 77 133 .
Daniela Coluccia, Stefano Fontana & Silvia Solimene. 2019. Advances in Gender and Cultural Research in Business and Economics. Advances in Gender and Cultural Research in Business and Economics 151 165 .
Max Schreder. (2018) Idiosyncratic information and the cost of equity capital: A meta-analytic review of the literature. Journal of Accounting Literature 41:1, pages 142-172.
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Omaima A.G. Hassan. (2018) The impact of voluntary environmental disclosure on firm value: Does organizational visibility play a mediation role?. Business Strategy and the Environment 27:8, pages 1569-1582.
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Daniela Coluccia, Stefano Fontana & Silvia Solimene. (2018) Does Institutional Context Affect CSR Disclosure? A Study on Eurostoxx 50. Sustainability 10:8, pages 2823.
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Haiqing Hu, Chun-Ping Chang, Minyi Dong, Wei-Na Meng & Yu Hao. (2018) Does environmental information disclosure affect the performance of energy-intensive firms’ borrowing ability? Evidence from China. Energy & Environment 29:5, pages 685-705.
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David Alexander, Adriana Tiron-Tudor & Ioana Dragu. (2018) Implications of corporate accountability on civil society. Meditari Accountancy Research 26:1, pages 145-169.
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Filippo Vitolla, Michele Rubino & Elbano De Nuccio. (2018) The inverted U-shaped relationship between company size and reporting quality: The Italian case. Corporate Ownership and Control 15:3, pages 114-124.
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Carla Antonini & Josep María Argilés-Bosch. (2017) Agriculture, Profitability and Climate Change: Can Accounting Help Identify Best Farming Practices? Empirical Case Study in Spain. Agricultural Sciences 08:03, pages 209-226.
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Odhiambo Odera, Albert Scott & Jeff Gow. (2016) An examination of the quality of social and environmental disclosures by Nigerian oil companies. Corporate Governance 16:2, pages 400-419.
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Eugenio D'Amico, Daniela Coluccia, Stefano Fontana & Silvia Solimene. (2016) Factors Influencing Corporate Environmental Disclosure. Business Strategy and the Environment 25:3, pages 178-192.
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Suliani Rover, Fernando Dal-Ri Murcia & Flávia Cruz de Souza Murcia. (2015) The Determinants of Social and Environmental Disclosure Practices: The Brazilian Case. Environmental Quality Management 25:1, pages 5-24.
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Hichem Khlif, Khaled Samaha & Islam Azzam. (2015) Disclosure, ownership structure, earnings announcement lag and cost of equity capital in emerging markets. Journal of Applied Accounting Research 16:1, pages 28-57.
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Serge Agbodjo. (2015) Déterminants de la divulgation volontaire sur la création de valeur actionnariale : cas des sociétés du SBF120. Comptabilité Contrôle Audit Tome 21:1, pages 71-103.
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Hichem Khlif, Achraf Guidara & Mohsen Souissi. (2015) Corporate social and environmental disclosure and corporate performance. Journal of Accounting in Emerging Economies 5:1, pages 51-69.
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Wesley Mendes-Da-SilvaLuciana Massaro OnusicDaniel Reed Bergmann. (2014) The Influence of E-disclosure on the Ex-Ante Cost of Capital of Listed Companies in Brazil. Journal of Emerging Market Finance 13:3, pages 335-365.
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Jocelyn Husser & Frédérique Evraert-Bardinet. (2015) The effect of social and environmental disclosure on companies’ market value. Management international 19:1, pages 61-84.
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Vanessa Serret. (2013) Apport de la signalisation par un label au marché des fonds d'investissement éthiques. Une illustration par le label français CIES dédié à l'épargne salariale. Gestion 2000 Volume 30:2, pages 121-135.
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Andreas Andrikopoulos & Nikoleta Kriklani. (2012) Environmental Disclosure and Financial Characteristics of the Firm: The Case of Denmark. Corporate Social Responsibility and Environmental Management 20:1, pages 55-64.
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Despina Galani, Efthymios Gravas & Antonios Stavropoulos. (2011) Company Characteristics and Environmental Policy. Business Strategy and the Environment 21:4, pages 236-247.
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Mohsen Souissi & Hichem Khlif. (2012) Meta‐analytic review of disclosure level and cost of equity capital. International Journal of Accounting & Information Management 20:1, pages 49-62.
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Klaus Möller, Ramin Gamerschlag & Finn Guenther. (2011) Determinants and effects of human capital reporting and controlling. Journal of Management Control 22:3, pages 311-333.
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Ramin Gamerschlag, Klaus Möller & Frank Verbeeten. (2010) Determinants of voluntary CSR disclosure: empirical evidence from Germany. Review of Managerial Science 5:2-3, pages 233-262.
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