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Our study investigates the impact of Climate Change Risk Disclosure (CCRD) on Corporate Value while exploring how corporate characteristics such as size, financial performance, and leverage may moderate this relationship. Using a sample of 50 companies from the EGX100 index on the Egypt Stock Exchange, covering the years 2018 to 2022 (250 observations).

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This page is a summary of: The moderating effect of corporate characteristics on the relationship between climate change risk disclosure and corporate value: evidence from Egypt, Journal of Financial Reporting and Accounting, March 2025, Emerald,
DOI: 10.1108/jfra-08-2024-0505.
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