Do environmental, social, and governance disclosure assurance reduce the cost of equity capital? : evidence from Chinese listed financial institutions
Hao Huang, Li Tang, Ling Zhao
| Year of publication: |
2025
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| Authors: | Huang, Hao ; Tang, Li ; Zhao, Ling |
| Published in: |
International review of finance : the official journal of the Asia Pacific Finance Association and the Nippon Finance Association. - Oxford [u.a.] : Wiley-Blackwell, ISSN 1468-2443, ZDB-ID 2034475-2. - Vol. 25.2025, 1, Art.-No. e70006, p. 1-28
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| Subject: | cost of equity capital | disclosure assurance | ESG | information transparency | type of assurance provider | Kapitalkosten | Cost of capital | Unternehmenspublizität | Corporate disclosure | Eigenkapital | Equity capital | China | Corporate Social Responsibility | Corporate social responsibility | Corporate Governance | Corporate governance | Aktiengesellschaft | Listed company | Auskunftspflicht | Disclosure regulation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/irfi.70006 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015334608