Abstract: The aim of this study was to discuss the possible relationship between nature and the disclosure of environmental responsibility and cost of capital as an indicator of financial performance economic corporation, in five main division; In the second section after the introduction of what has been disclosed environmental and economic institutions to address and motives; in section III dedicate an indicator of capital appreciation and methods of cost, we have tried in part IV discussion and analysis of the relationship between disclosure environmental and cost of capital (theories and determinants), and have been in the fifth section display the most important conclusions and recommendations.
The paper concluded that environmental disclosure would reduce the cost of capital, and through the agency mechanism cost asymmetry in information, and in light of an efficient financial market investors and it provides a great deal of environmental awareness.
Keywords: Possible Relationship, Environmental Disclosure, Financial Market Investors.
Title: Environmental Disclosure Effect with the Cost of Capital
Author: Azeddin Tahir Tabani Arab
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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