https://orcid.org/0000-0003-3844-9826
Figures & data
Table 1. Research sample selection criteria
Table 2. Items for mandatory environmental information disclosure
Table 3. Method to assess the levels of environmental financial accounting practices
Table 4. The way to evaluated the control variables
Figure 1. The level of the environmental financial accounting practices of listed companies for the period 2013–2017 according to the industry.
Table 5. Statistical analysis
Table 6. Correlation and multi-collinearity test
Table 7. Regression results
Table 8. Regression results
Table 9. The effect of EFAP performance on capital cost considering the role of capital structure