The effect of eco-sustainability disclosure in financial reports on the market value of companies: company characteristics as intermediary role

HIGHLIGHTS

  • What: The aim of this research is to understand the relationship between the disclosure of eco-sustainability in financial reporting and the market value of companies, highlighting the importance of environmental transparency in enhancing confidence and increasing the economic value of companies. This study analyzed the impact of sustainability disclosure on financial and market performance. The study aimed to measure the impact of ecosustainability disclosures on the governing variables of investors` decisions, specifically share price, trading size, earnings per share, and market value-to-book ratio. The study found an important and active role for artificial_intelligence in . . .

     

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