Firm-level climate policy uncertainty perception and the cost of equity capital: evidence from textual analysis

Di Hu et al.

Journal of Applied Economics2026https://doi.org/10.1080/15140326.2026.2618420article
AJG 1ABDC B
Weight
0.50

Abstract

We construct a new firm-level climate policy uncertainty perception using textual data from the annual reports of Chinese listed firms, and investigate the effect of climate policy uncertainty perception on the cost of equity capital. The empirical results indicate that climate policy uncertainty perception significantly increases the cost of equity capital. The effect is more pronounced in firms with fewer green innovation activities, weaker ESG (Environmental, Social and Governance) performance and private ownership. We further reveal that climate policy uncertainty perception affects the cost of equity capital by increasing corporate risk and lowing investor confidence. Our study constructs a novel measure of climate policy uncertainty at the firm level, and enhances the understanding of the economic consequences of climate policy uncertainty.

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https://doi.org/https://doi.org/10.1080/15140326.2026.2618420

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@article{di2026,
  title        = {{Firm-level climate policy uncertainty perception and the cost of equity capital: evidence from textual analysis}},
  author       = {Di Hu et al.},
  journal      = {Journal of Applied Economics},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1080/15140326.2026.2618420},
}

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Firm-level climate policy uncertainty perception and the cost of equity capital: evidence from textual analysis

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.