The moderating effect of firm characteristics on the association between carbon emissions disclosure and the cost of capital / (Record no. 174147)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 05343namaa22004331i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - أخر تعامل مع التسجيلة | |
| control field | 20251001112828.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250921s2024 ua a|||frm||| 000 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Original cataloguing agency | EG-GICUC |
| Language of cataloging | eng |
| Transcribing agency | EG-GICUC |
| Modifying agency | EG-GICUC |
| Description conventions | rda |
| 041 0# - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| Language code of summary or abstract | eng |
| -- | ara |
| 049 ## - Acquisition Source | |
| Acquisition Source | Deposit |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 658.152 |
| 092 ## - LOCALLY ASSIGNED DEWEY CALL NUMBER (OCLC) | |
| Classification number | 658.152 |
| Edition number | 21 |
| 097 ## - Degree | |
| Degree | M.Sc |
| 099 ## - LOCAL FREE-TEXT CALL NUMBER (OCLC) | |
| Local Call Number | Cai01.05.02.M.Sc.2024.Di.M |
| 100 0# - MAIN ENTRY--PERSONAL NAME | |
| Authority record control number or standard number | Dina Gamal Mohamed Ibrahim, |
| Preparation | preparation. |
| 245 14 - TITLE STATEMENT | |
| Title | The moderating effect of firm characteristics on the association between carbon emissions disclosure and the cost of capital / |
| Statement of responsibility, etc. | by Dina Gamal Mohamed Ibrahim ; Supervision Dr. Walid Shehata Mohamed Kasim, Dr.Menna Mortada. |
| 246 15 - VARYING FORM OF TITLE | |
| Title proper/short title | التأثير الوسيط لخصائص الشركات على العلاقة بين افصاح انبعاثات غاز الكربون و تكلفة رأس المال |
| 264 #0 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | 2024. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 162 Leaves : |
| Other physical details | illustrations ; |
| Dimensions | 30 cm. + |
| Accompanying material | CD. |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Source | rda content |
| 337 ## - MEDIA TYPE | |
| Media type term | Unmediated |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | volume |
| Source | rdacarrier |
| 502 ## - DISSERTATION NOTE | |
| Dissertation note | Thesis (M.Sc)-Cairo University, 2024. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Bibliography: pages 131-162. |
| 520 #3 - SUMMARY, ETC. | |
| Summary, etc. | Several studies addressed the association between carbon emissions disclosure and cost of capital, as well as the effect of firm characteristics such as firm size and firm leverage on this association. The main objective of this study is to investigate the moderating effect of firm size and firm leverage on the association between carbon emissions disclosure and cost of capital. The final sample of this study consists of 19 Egyptian listed firms in the Egyptian Stock Exchange (EGX30) for 95 firm-year observations from the year 2018 to 2022. The researcher used robust Ordinary Least Square (OLS) for testing the first and second research models, and Generalized Method of Moments (GMM) for the third, fourth and fifth research models, using STATA 14 software. There is no significant association between carbon emissions disclosure and cost of capital. Moreover, there is no significant association between firm size and cost of capital. Furthermore, there is no significant association between firm leverage and cost of capital. In addition, firm size does not moderate the relationship between carbon emissions disclosure and cost of capital. Finally, firm leverage does not moderate the relationship between carbon emissions disclosure and cost of capital, which means that there is no effect of firm size or firm leverage on the association between carbon emissions disclosure and cost of capital. |
| 520 #3 - SUMMARY, ETC. | |
| Summary, etc. | تناولت العديد من الدراسات العلاقة بين الإفصاح عن انبعاثات الكربون وتكلفة رأس المال، فضلًا عن تأثير خصائص الشركة مثل حجم الشركة ورافعة الشركة على هذا الارتباط. والهدف الرئيسي من هذه الدراسة هو التحقيق في التأثير المعتدل لحجم الشركة ورافعة الشركة على الارتباط بين الإفصاح عن انبعاثات الكربون وتكلفة رأس المال. تتكون العينة لـ EGX30النهائية لهذه الدراسة من 19 شركة مصرية مدرجة في البورصة المصرية 95 عينة للشركات من عام 2018 إلى عام .2022 استخدم الباحث نموذج المربعات القوي لاختبار نموذجي البحث الأول والثاني، وطريقة اللحظات OLSالصغرى العادية STATA لنماذج البحث الثالث والرابع والخامس، باستخدام برنامج GMM المعممة . لا يوجد ارتباط مهم بين الإفصاح عن انبعاثات الكربون وتكلفة رأس المال. علاوة 14 على ذلك، لا يوجد ارتباط مهم بين حجم الشركة وتكلفة رأس المال. علاوة على ذلك، لا يوجد ارتباط كبير بين الروافع المالية للشركة وتكلفة رأس المال. بالإضافة إلى ذلك، لا يؤثر حجم الشركة على العلاقة بين الإفصاح عن انبعاثات الكربون وتكلفة رأس المال. أخيرًا، لا يؤثر الروافع المالية للشركة على العلاقة بين الإفصاح عن انبعاثات الكربون وتكلفة رأس المال، مما يعني أنه لا يوجد تأثير لحجم الشركة أو الروافع المالية للشركة<br/>على الارتباط بين الإفصاح عن انبعاثات الكربون وتكلفة رأس المال. |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Issues CD | Issues also as CD. |
| 546 ## - LANGUAGE NOTE | |
| Text Language | Text in English and abstract in Arabic & English. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Cost of capital |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | تكلفة راس المال |
| 653 #0 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Carbon emissions disclosure |
| -- | carbon emissions |
| -- | firm characteristics |
| -- | firm size |
| -- | firm leverage |
| -- | cost of capital |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Walid Shehata Mohamed Kasim |
| Relator term | thesis advisor. |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Menna Mortada |
| Relator term | thesis advisor. |
| 900 ## - Thesis Information | |
| Grant date | 01-01-2024 |
| Supervisory body | Walid Shehata Mohamed Kasim |
| -- | Menna Mortada |
| Universities | Cairo University |
| Faculties | Faculty of Commerce |
| Department | Department of Accounting |
| 905 ## - Cataloger and Reviser Names | |
| Cataloger Name | Shimaa |
| Reviser Names | Eman Ghareb |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Thesis |
| Edition | 21 |
| Suppress in OPAC | No |
| Source of classification or shelving scheme | Home library | Current library | Date acquired | Inventory number | Full call number | Barcode | Date last seen | Effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | المكتبة المركزبة الجديدة - جامعة القاهرة | قاعة الرسائل الجامعية - الدور الاول | 21.09.2025 | 92014 | Cai01.05.02.M.Sc.2024.Di.M | 01010110092014000 | 21.09.2025 | 21.09.2025 | Thesis |