The relationship between ESG, financial performance, and cost of debt: the role of independent assurance
This study aims to analyze the moderating model in the relationship between disclosure of environmental, social, and governance (ESG), financial performance, and cost of debt. This study contributes by adding independent assurance as a moderating variable in the research model to explain inconsisten...
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| Main Authors: | Darsono Darsono, Dwi Ratmono, Abas Tujori, Tiara Yuni Clarisa |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2025-12-01
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| Series: | Cogent Business & Management |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2024.2437137 |
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