MARC details
| 000 -LEADER |
|---|
| fixed length control field |
01859nam a22002777a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
ZW-GwMSU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20210413091329.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
210413b ||||| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER |
|---|
| International Standard Serial Number |
2169-7221 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
MSU |
| Transcribing agency |
MSU |
| Description conventions |
rda |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
He Yu |
| Relator term |
author |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Carbon disclosure,carbon perfomance,and cost of capital |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Oxon: |
| Name of producer, publisher, distributor, manufacturer |
Taylor and Francis |
| Date of production, publication, distribution, manufacture, or copyright notice |
2013. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| Content type code |
txt |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| Media type code |
n |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| Carrier type code |
nc |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Title |
China Journal of Accounting Studies |
| Volume/sequential designation |
Volume 1 , number 3-4 , |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
More and more firms are voluntarily disclosing carbon information as a response to the challenge of climate change. This research investigated the interactions among carbon disclosure, carbon performance, and the cost of capital. Because unobservable overall strategic decisions by management affect each of these outcomes and phenomena, we used a simultaneous equations model to analyse our data. We used data from S&P 500 firms that participated in the Carbon Disclosure Project (CDP) in 2010. We found that the cost of capital is negatively associated with carbon disclosure, which is consistent with voluntary disclosure theory. This relationship is weaker for firms with good carbon performance. In addition, there is an inverse relationship between carbon disclosure and carbon performance, which is consistent with legitimacy theory. Our results suggest that voluntary carbon disclosure is a rational choice that firms make to reduce the pressure exerted by legitimacy threats and to lower the cost of capital. |
| 650 4# - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Carbon disclosure |
| 650 4# - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Carbon performance |
| 650 4# - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Cost of capital |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Tang Qingliang |
| Relator term |
author |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Wang Kaitian |
| Relator term |
author |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://doi.org/10.1080/21697221.2014.855976 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Journal Article |