ARTICLE
TITLE

The Impact of Carbon Disclosure on Firm Value with Foreign Ownership as A Moderating Variable

SUMMARY

The purpose of the study is to analyze the effect of carbon disclosure on firm value and examine the moderation effect of foreign ownership. This study used all of the companies listed on the Indonesia Stock Exchange (BEI) between 2016 and 2018 as the population and employed a purposive sampling method to determine 194 companies as the final data observation. The data were collected from annual report and sustainability report released by the sample companies and analyzed using Moderated Regression Analysis (MRA). The result shows that carbon disclosure negatively affects firm value, while, foreign ownership significantly moderates the relationship between both variables.

PAGES
pp. 1 - 14
COLLECTIONS
Economy

 Articles related

Gazani Izmar Muhammad,Y. Anni Aryani    

The purpose of the study is to analyze the effect of carbon disclosure on firm value and examine the moderation effect of foreign ownership. This study used all of the companies listed on the Indonesia Stock Exchange (BEI) between 2016 and 2018 as the po... see more


Juliana Costa Ribeiro Prates, Alexandra Maria Rios Cabral, Bruna Camargos Avelino, Wagner Moura Lamounier (Autor)    

Esta pesquisa busca investigar a relação entre a divulgação de emissão de carbono e o custo de capital de empresas brasileiras de capital aberto no perído de 2012 a 2017. Até o momento, no Brasil, não existem evidências empíricas para provar a relevância... see more


Kenny Ardillah, Yohanes Mardinata Rusli    

Abstract — Companies are currently required to be more transparent and accountable in disclosing environmental information. One of them is the disclosure of carbon emissions which are part of the form of environmental disclosure carried out voluntarily b... see more


Duaij Alrukaibi, Ahmad AlSalem    

Kuwait is among the leading countries in the world in terms of its per capita consumption of electricity and water based on the energy outlook report released in 2019. High rates of per capita consumption of both electricity and water place a large burde... see more


Ahnaf Chowdhury Niloy    

Purpose: This study tries to identify the factors that impact a Bangladeshi carbonated drinks and sports drinks consumer if endorsers are used for brand promotion.Design/Methodology/Approach: Quantitative methodology has been adopted for the study. Surve... see more