{"_buckets": {"deposit": "45fb355e-5152-49e2-b610-5859df341432"}, "_deposit": {"id": "8743", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "8743"}, "status": "published"}, "_oai": {"id": "oai:nagoya.repo.nii.ac.jp:00008743"}, "item_9_alternative_title_19": {"attribute_name": "\u305d\u306e\u4ed6\u306e\u8a00\u8a9e\u306e\u30bf\u30a4\u30c8\u30eb", "attribute_value_mlt": [{"subitem_alternative_title": "The Role of Environmental Disclosure in Capital Market: Investigating the Uncertainty Resolution Effects"}]}, "item_9_biblio_info_6": {"attribute_name": "\u66f8\u8a8c\u60c5\u5831", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2006-09-30", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "2", "bibliographicPageEnd": "29", "bibliographicPageStart": "15", "bibliographicVolumeNumber": "54", "bibliographic_titles": [{"bibliographic_title": "\u7d4c\u6e08\u79d1\u5b66"}]}]}, "item_9_description_4": {"attribute_name": "\u6284\u9332", "attribute_value_mlt": [{"subitem_description": "In this paper, I examine the association between the amount of environmental information disclosure and the uncertainly level affecting the firms\u0027 future financial conditions. The magnitude of individual firm\u0027s cost of equity capital would provide appropriate context in which to investigate the uncertainty resolution effects attached to environmental disclosure. First, I examine whether the amount of environmental disclosure significantly reduces the magnitude of estimated cost of equity capital as for the firms included in the Nikkei Kankyo Keieido Ranking of 2001. Second, I explore the effect of environmental accounting information on the magnitude of cost of equity capital by indexing the level of disclosure in each category prescribed in the guideline published by the Ministry of Environment in Japan. Although the results weakly support the uncertainty resolution effects of environmental disclosure level as a whole, I find strong evidence that the amount of environmental accounting information significantly reduces the cost of equity capital after controlling for market beta, firm size, growth and profitability measures. I empirically address the benefits from greater disclosure of a firm\u0027s environmental activities in the context of capital market, which have yet to be readily examined in Japan.", "subitem_description_type": "Abstract"}]}, "item_9_identifier_60": {"attribute_name": "URI", "attribute_value_mlt": [{"subitem_identifier_type": "HDL", "subitem_identifier_uri": "http://hdl.handle.net/2237/10494"}]}, "item_9_identifier_registration": {"attribute_name": "ID\u767b\u9332", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.18999/ecos.54.2.15", "subitem_identifier_reg_type": "JaLC"}]}, "item_9_publisher_32": {"attribute_name": "\u51fa\u7248\u8005", "attribute_value_mlt": [{"subitem_publisher": "\u540d\u53e4\u5c4b\u5927\u5b66\u5927\u5b66\u9662\u7d4c\u6e08\u5b66\u7814\u7a76\u79d1"}]}, "item_9_select_15": {"attribute_name": "\u8457\u8005\u7248\u30d5\u30e9\u30b0", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_9_source_id_7": {"attribute_name": "ISSN\uff08print\uff09", "attribute_value_mlt": [{"subitem_source_identifier": "0022-9725", "subitem_source_identifier_type": "ISSN"}]}, "item_9_text_14": {"attribute_name": "\u30d5\u30a9\u30fc\u30de\u30c3\u30c8", "attribute_value_mlt": [{"subitem_text_value": "application/pdf"}]}, "item_creator": {"attribute_name": "\u8457\u8005", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "\u4e2d\u689d, \u826f\u7f8e"}], "nameIdentifiers": [{"nameIdentifier": "24601", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "CHUJO, Yoshimi"}], "nameIdentifiers": [{"nameIdentifier": "24602", "nameIdentifierScheme": "WEKO"}]}]}, "item_files": {"attribute_name": "\u30d5\u30a1\u30a4\u30eb\u60c5\u5831", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2018-02-19"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "ecos_54_2_15.pdf", "filesize": [{"value": "1.5 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 1500000.0, "url": {"label": "ecos_54_2_15.pdf", "url": "https://nagoya.repo.nii.ac.jp/record/8743/files/ecos_54_2_15.pdf"}, "version_id": "56533dfb-2119-4eae-b92f-bc6728b5143b"}]}, "item_language": {"attribute_name": "\u8a00\u8a9e", "attribute_value_mlt": [{"subitem_language": "jpn"}]}, "item_resource_type": {"attribute_name": "\u8cc7\u6e90\u30bf\u30a4\u30d7", "attribute_value_mlt": [{"resourcetype": "departmental bulletin paper", "resourceuri": "http://purl.org/coar/resource_type/c_6501"}]}, "item_title": "\u8cc7\u672c\u5e02\u5834\u306b\u304a\u3051\u308b\u74b0\u5883\u60c5\u5831\u958b\u793a\u306e\u5f79\u5272\uff0d\u8cc7\u672c\u30b3\u30b9\u30c8\u3078\u306e\u5f71\u97ff\uff0d", "item_titles": {"attribute_name": "\u30bf\u30a4\u30c8\u30eb", "attribute_value_mlt": [{"subitem_title": "\u8cc7\u672c\u5e02\u5834\u306b\u304a\u3051\u308b\u74b0\u5883\u60c5\u5831\u958b\u793a\u306e\u5f79\u5272\uff0d\u8cc7\u672c\u30b3\u30b9\u30c8\u3078\u306e\u5f71\u97ff\uff0d"}]}, "item_type_id": "9", "owner": "1", "path": ["659/853/854/1044"], "permalink_uri": "https://doi.org/10.18999/ecos.54.2.15", "pubdate": {"attribute_name": "\u516c\u958b\u65e5", "attribute_name_i18n": "\u516c\u958b\u65e5", "attribute_value": "2008-09-03"}, "publish_date": "2008-09-03", "publish_status": "0", "recid": "8743", "relation": {}, "relation_version_is_last": true, "title": ["\u8cc7\u672c\u5e02\u5834\u306b\u304a\u3051\u308b\u74b0\u5883\u60c5\u5831\u958b\u793a\u306e\u5f79\u5272\uff0d\u8cc7\u672c\u30b3\u30b9\u30c8\u3078\u306e\u5f71\u97ff\uff0d"], "weko_shared_id": null}