Corporate social responsibility disclosure level, external assurance and cost of equity capital
Purpose: This study aims to analyze whether corporate social responsibility (CSR) report characteristics, including disclosure level and external assurance, and reporting firms’ CSR performance, explain variation in cost of equity capital among CSR disclosers. Design/methodology/approach: The study...
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| Format: | Article |
| Language: | English |
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Emerald Group Publishing Ltd.
2018
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| Online Access: | View Fulltext in Publisher |