ログイン
言語:

WEKO3

  • トップ
  • コミュニティ
  • ランキング
AND
To
lat lon distance
To

Field does not validate



インデックスリンク

インデックスツリー

メールアドレスを入力してください。

WEKO

One fine body…

WEKO

One fine body…

アイテム

{"_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_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}
  1. A400 経済学部/経済学研究科
  2. A400b 紀要
  3. 経済科学
  4. 54(2)

資本市場における環境情報開示の役割-資本コストへの影響-

https://doi.org/10.18999/ecos.54.2.15
c05061c5-c0de-4399-8646-a536b50efcc0
名前 / ファイル ライセンス アクション
ecos_54_2_15.pdf ecos_54_2_15.pdf (1.5 MB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
公開日 2008-09-03
タイトル
タイトル 資本市場における環境情報開示の役割-資本コストへの影響-
その他のタイトル
その他のタイトル The Role of Environmental Disclosure in Capital Market: Investigating the Uncertainty Resolution Effects
著者 中條, 良美

× 中條, 良美

WEKO 24601

中條, 良美

Search repository
CHUJO, Yoshimi

× CHUJO, Yoshimi

WEKO 24602

CHUJO, Yoshimi

Search repository
抄録
内容記述 In this paper, I examine the association between the amount of environmental information disclosure and the uncertainly level affecting the firms' future financial conditions. The magnitude of individual firm's 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's environmental activities in the context of capital market, which have yet to be readily examined in Japan.
内容記述タイプ Abstract
出版者
出版者 名古屋大学大学院経済学研究科
言語
言語 jpn
資源タイプ
資源 http://purl.org/coar/resource_type/c_6501
タイプ departmental bulletin paper
ID登録
ID登録 10.18999/ecos.54.2.15
ID登録タイプ JaLC
ISSN(print)
収録物識別子タイプ ISSN
収録物識別子 0022-9725
書誌情報 経済科学

巻 54, 号 2, p. 15-29, 発行日 2006-09-30
フォーマット
application/pdf
著者版フラグ
値 publisher
URI
識別子 http://hdl.handle.net/2237/10494
識別子タイプ HDL
戻る
0
views
See details
Views

Versions

Ver.1 2021-03-01 19:54:07.928143
Show All versions

Share

Mendeley CiteULike Twitter Facebook Print Addthis

Cite as

Export

OAI-PMH
  • OAI-PMH JPCOAR
  • OAI-PMH DublinCore
  • OAI-PMH DDI
Other Formats
  • JSON
  • BIBTEX

Confirm


Powered by CERN Data Centre & Invenio


Powered by CERN Data Centre & Invenio