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  • 标题:Carbon Emission Disclosure and Firm Value: A Study of Manufacturing Firms in Indonesia and Australia
  • 本地全文:下载
  • 作者:Pipin Kurnia ; D.P. Emrinaldi Nur ; Adhitya Agri Putra
  • 期刊名称:International Journal of Energy Economics and Policy
  • 电子版ISSN:2146-4553
  • 出版年度:2021
  • 卷号:11
  • 期号:2
  • 页码:83-87
  • DOI:10.32479/ijeep.10730
  • 出版社:EconJournals
  • 其他摘要:This research aims to examine the effect of carbon emission disclosure on firm value in Indonesia and Australia. Research samples are 39 Indonesian manufacturing firms and 25 Australian manufacturing firms. Firm value is measured by Tobin’s Q while carbon emission disclosure is measured by the carbon emission disclosure index. Based on analysis data, carbon emission disclosure in Indonesia increases firm value. It indicates carbon emission disclosure brings a competitive advantage for firms to create value. On the other hand, there is no effect of carbon emission disclosure in Australia on firm value. Carbon emission disclosure implementation is costly and leads to higher expenses and lower cash flow.
  • 其他关键词:Carbon Emission Disclosure; Firm Value; Indonesia; Australia
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