Construct · 1 fields · 1 citations

CSR disclosure and cost of equity: a standalone construct

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Sustainability accounting

the finding that firms with good social performance that begin issuing standalone CSR reports enjoy a lower cost of equity.

In sustainability accounting, CSR disclosure and cost of equity refers to the finding that firms with good social performance that begin issuing standalone CSR reports enjoy a lower cost of equity. This meaning comes from Dhaliwal (2011) in The Accounting Review.[1]

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Nearby constructs

cost4 fields · 4 citationsjingle · one word, four constructs disclosure6 fields · 14 citationsjingle · one name, six constructs equity4 fields · 4 citationsjingle · one word, four constructs

References

Dhaliwal, D. S., Li, O. Z., Tsang, A., & Yang, Y. G. (2011). Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting. The Accounting Review, 86(1), 59-100. https://doi.org/10.2308/accr.00000005

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