The Impact of Carbon Disclosure and Agency Cost on Costs of Debt Capital
碩士 === 中原大學 === 會計研究所 === 107 === This study explores the impact of corporate carbon disclosure and agency costs on costs of debt capital. This study uses the sample of Taiwanese listed companies from 2013 to 2017. The empirical results show that carbon disclosure has a negative impact on costs of d...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/a2g435 |