Can enhanced CSR quality reduce the cost of debt capital? An empirical analysis of CEO expertise and non-financial reporting practices in China
This study aims to investigate whether stockholders and creditors place a positive value on corporate social responsibility (CSR) information disclosure when making decisions about providing financing to firms, thereby influencing their investment choices. Utilizing data from the China Stock Market...
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Main Authors: | Oleh Pasko, Yang Zhang, Nelia Proskurina, Vadym Sapych, Yelyzaveta Mykhailova |
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Format: | Article |
Language: | English |
Published: |
LLC "CPC "Business Perspectives"
2024-08-01
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Series: | Investment Management & Financial Innovations |
Subjects: | |
Online Access: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/20581/IMFI_2024_03_Pasko.pdf |
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