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Title: Environmental Disclosure effect with the Cost of Capital
Authors: mohamed, ben bouziane
ali, ben eddab
Keywords: environmental responsibility
environmental disclosure
financial performance
the cost of capital
Issue Date: 10-Oct-2016
Series/Report no.: ;novembre2012
Abstract: The management practices of corporate and protection environmental Received considerable attention by the managers during the past few years, especially after the adoption of the Kyoto Protocol in 1997, and as a result pay growing awareness aspect of environmental to the emergence of a special report to the environment; which holds environmental information published by corporate in order to supply environmental issues and risks with reference to the level of a strong performance in the environmental field. Aim of this study is to discuss the probable and nature relationship of the disclosure of environmental responsibility and cost of capital as an indicator of financial performance of the economic corporate, in the five main sections; In the second section after the introduction touched the essence of disclosure of environmental economic corporate and motives; In Section III is to discuss the cost of capital and measure methods, we have tried in the fourth section to discuss and analyze the relationship between environmental disclosure and the cost of capital (theories and determinants), as in Section V the main conclusions and recommendations. The study concluded that environmental disclosure would reduce the cost of capital, and that through Mechanisms Agency cost and asymmetry in the information, and in light of the efficiency financial market and investors a great deal of environmental awareness.
Description: Premier colloque internationel sur les Comportement des entreprises économiques face aux enjeux du développement durable et de l’équité sociale
Appears in Collections:8. Faculté des Sciences Economiques, des Sciences Commerciales et des Sciences de Gestion

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