DWIYANJANA SANTYO NUGROHO; FADHLA KHANIFA. MARKET RESPONSE DICHOTOMY: HOW CARBON DISCLOSURE SHAPES THE COST OF CAPITAL IN ENERGY AND BASIC MATERIALS SECTORS. Count : Journal of Accounting, Business and Management, [S. l.], v. 4, n. 1, p. 1 ~ 17, 2026. DOI: 10.61677/count.v4i1.952. Disponível em: https://fahruddin.org/count/article/view/952. Acesso em: 27 aug. 2026.