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sustainability performance affect cost of equity, individually and in aggregate. In addition, we investigate whether and how ECON and … ESG sustainability interactively affect cost of equity capital. Costs of equity are calculated using industry adjusted … social sustainability performance is only marginally, related to cost of equity. We also find that ECON and ESG …
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cost of equity capital by analyzing the financial data and CSR reports of A-share listed firms in China from 2008 to 2014 …. It is shown that the quality of CSR disclosure is negatively related to cost of equity capital of the listed firms. This … the cost of equity capital is of higher significance for state-owned enterprises (SOEs). Our findings also empirically …
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