articleJournal of Accounting and Public PolicyApr 24, 2014Closed access

Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency

DSDan S. DhaliwalOZOliver Zhen LiATAlbert TsangYYYong Yang

University of Arizona · Korea University · +2 more institutions

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Abstract

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793
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FWCI
55.84
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100%
References
63
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4

Topics & keywords

Topics
Keywords
  • Corporate social responsibility
  • Stakeholder
  • Business
  • Transparency (behavior)
  • Accounting
  • Equity (law)
  • Cost of capital
  • Equity capital
UN Sustainable Development Goals
  • Decent work and economic growth
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