The Impact of Sustainability Disclosure on Cost of Capital: The Role of Intellectual Capital as a Moderator. Journal of Frontiers in Accounting and Finance Research, [S. l.], v. 1, n. 1, 2026. Disponível em: https://journals.pafacademicpublishers.com/jfafr/article/view/25. Acesso em: 12 sep. 2026.