Pengaruh Corporate Social Responsibility (CSR) Terhadap Cost Of Equity Capital (CEC), Dengan Corporate Governance (CG) Sebagai Variabel Moderating (Studi Empiris Pada Seluruh Perusahaan Manufaktur yang tercatat di Bursa Efek Indonesia pada tahun 2010 sampai 2013). [PDF]
, 2015 The purposes of this study to get evidence The Effect OfCorporate Social Responsibility (CSR) To Cost Of Equity Capital (CEC),With Corporate Governance (Cg) As Moderating Variable (Empirical Studies In Manufacturing Companies At Indonesian Stock Exchange
, Dra. Rina Trisnawati, AK,M.Si,Ph.D. +1 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how sustainability performance affects the cost of debt financing in the hospitality and tourism industry and whether institutional environment quality moderates this relationship. Using a dataset of 2302 firm‐year observations from 34 countries between 2010 and 2022, the results show that sustainability performance is ...
Tantawy Moussa +4 more
wiley +1 more source
Externalities revisited: the use of an environmental equity account [PDF]
, 2000 This exploratory paper attempts to restart a debate about the incorporation of environmental externalities into the cost structure of the organisation. A number approaches are considered; regulation together with all that would follow such as audit and
Lockhart, J. A., Mathews, M. R.
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Sustainability Reporting and External Assurance: Evidence From UK Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT This paper develops and tests a model explaining why some companies obtain external assurance for their sustainability reports while others do not. Our model integrates rational choice and stakeholder theories, providing novel insights into the sustainability assurance literature.
Ibrahim A. Alkhataybeh +3 more
wiley +1 more source
Do female directors affect the cost of equity capital?
China Accounting and Finance ReviewWe investigate the effect of female directors on the firm cost of equity capital. We employ several analytical techniques, including univariate analysis, Ordinary Least Square regressions, and propensity score matching methodology. Our sample consists of
Md. Borhan Uddin Bhuiyan +1 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT There is an ongoing, albeit uncertain, debate among stakeholders regarding the benefits of environmental, social, and governance (ESG) reporting, reflected in mixed empirical findings on its impact on firm performance. In addition to this reporting, diversity (gender and cultural) on boards, which is strongly promoted at the EU level, has ...
Baoying Zhu +4 more
wiley +1 more source
Does CSR affect the cost of equity capital: Empirical evidence from the targeted poverty alleviation of listed companies in China. [PDF]
PLoS One, 2020 Yi Y, Xie B, Zhou L, Wei Y.
europepmc +1 more source
Customer referencing and capital market benefits: Evidence from the cost of equity [PDF]
, 2023 Jiao Jing +3 more
openalex +1 more source
Do Sustainable Development Goal Disclosure Matter? Unpacking Value Relevance in the European Context
Business Strategy and the Environment, EarlyView.ABSTRACT This study explores the value relevance of Sustainable Development Goal (SDG) disclosures by European listed firms, responding to calls for greater integration of sustainability into corporate strategy and reporting. Drawing on agency theory and voluntary disclosure theory, we examine whether the quality of SDG‐related disclosures affects firm
Gianluca Gabrielli +2 more
wiley +1 more source
On the Treatment of Finance-Specific Factors Within the OLI Paradigm [PDF]
This article argues that the body of foreign direct investment (FDI) literature in general and the ownership, location, and internalization (OLI) paradigm in particular would be enriched if finance-specific factors are explicitly incorporated as drivers ...
Oxelheim, Lars +2 more
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