Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting
University of Arizona · National University of Singapore · +2 more institutions
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Topics
Keywords
- Business
- Voluntary disclosure
- Accounting
- Corporate social responsibility
- Cost of capital
- Equity capital markets
- Equity (law)
- Cost of equity
UN Sustainable Development Goals
- Decent work and economic growth
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