Li, Yongqing; Eddie, Ian; Liu, Jinghui - In: Review of Accounting and Finance 13 (2014), pp. 400-420
emissions reduction plan will adversely affect corporate entities’ cost of capital, this study suggests that companies …Purpose –The purpose of this paper is to investigate the potential impact of the approved Australian carbon emissions … reduction plan on the cost of capital and the association between companies’ carbon emission intensity and the cost of capital …