Nguyen Huu Anh; La Soa Nguyen; Ha Hong Hanh - In: Cogent economics & finance 8 (2020) 1, pp. 1-17
This study aimed to investigate the nexus between the level of environmental financial accounting practices (EFAP) and cost of capital. The population of this study is 1.188 firm-year observations. However, we excluded 408 firm-year with less than 2 years of information to calculate EFAP, 73...