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حسابداری و مالی::
هزینه سرمایه مالکانه
(2011, 2012) show that CSR disclosures can attract more analysts and institutional investors and reduce analyst forecast error, prompting a reduction in the cost of equity capital.
(2011) document that the effect of CSR disclosures on the cost of equity capital exists only in firms with strong CSR performance.
Still, they document potential benefits to CSR assurance available to U.S. firms, including lower cost of equity capital, analyst forecast errors, and dispersion.
Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting.
Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency.
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