The impact of mandatory CSR disclosure on the cost of debt financing : evidence from China
Year of publication: |
2021
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Authors: | Xu, Huifeng ; Xu, Xiaodong ; Yu, Junli |
Published in: |
Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 1558-0938, ZDB-ID 2095312-4. - Vol. 57.2021, 8, p. 2191-2205
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Subject: | cost of debt financing | disclosure quality | mandatory CSR disclosure | political connections | urban governance | Corporate Social Responsibility | Corporate social responsibility | Unternehmenspublizität | Corporate disclosure | China | Kapitalkosten | Cost of capital | Auskunftspflicht | Disclosure regulation |
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