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. 3, n. 4, p. 203 ~ 219, 2026. DOI: 10.61677/count.v3i4.952. Disponível em: https://fahruddin.org/count/article/view/952. Acesso em: 13 oct. 2026.