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Corporate social responsibility disclosure level, external assurance and cost of equity capital

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References

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2001Toward an Implied Cost of Capital2,004 cited

Cited by

2020Determinants and consequences of corporate social responsibility assurance: a systematic review of archival research69 cited
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2024The effect of environmental, social, and governance disclosure and real earning management on the cost of financing46 cited
2019Corporate social responsibility investment, third-party assurance and firm performance in India44 cited
2024Public attention and “Environmental Disclosure Greenwashing”: pressure from oversight or incentive from legitimacy40 cited
2024Sustainability reporting and greenwashing: a bibliometrics assessment in G7 and non-G7 nations39 cited
2021Sustainability engagement in Latin America firms and cost of equity33 cited
2024The relationship between ESG, financial performance, and cost of debt: the role of independent assurance32 cited
2021How does corporate social responsibility affect the cost of equity capital through operating risk?30 cited