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This study examines whether firms can influence their cost of equity (COE) by broadly disseminating their carbon information over Twitter. We study firms' dissemination decisions of carbon information by developing a comprehensive measure of carbon information that a firm makes on Twitter, referred to as iCarbon. Using a sample of 1,737 firm‐year observations for 584 nonfinancial firms with a Twitter account and listed on the U.S. NASDAQ stock exchange over the period 2009–2015, we find that iCarbon is significantly and negatively associated with COE. Our results are consistent after determining the effect of Bloomberg's environmental and environmental, social, and governance disclosure. The findings also hold when using alternative measures of COE and iCarbon.  相似文献   
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李玥 《价值工程》2011,30(17):311-312
微博里的"真"要求"言之有物"与"言之有据",而真实的记录生活和微博的身份认证机制都给了我们强有力的保证,名人对于弱者力所能及的帮助也让我们看到了"善"的光辉。当"真"与"善"统一和升华时,"美"就产生了。我们应该倡导这些"真"与"善",积极发挥名人的正确导向性作用,这样,将极大的促进我们构建社会主义和谐社会。  相似文献   
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