Is ESG reporting informative to debtholders? : evidence from a quasi-experiment in China
Year of publication: |
2024
|
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Authors: | Yang, Dan ; Zhao, Zhiyong ; Wang, Liangliang |
Published in: |
Finance research letters. - New York : Elsevier Science, ISSN 1544-6123, ZDB-ID 2145766-9. - Vol. 62.2024, 1, Art.-No. 105100, p. 1-8
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Subject: | ESG | China | Bank loans | Bond issuance | Cost of debt | Nachhaltige Kapitalanlage | Sustainable investment | Corporate Social Responsibility | Corporate social responsibility | Kapitalkosten | Cost of capital | Anleihe | Bond | Fremdkapital | Debt financing | Kredit | Credit | Börsengang | Initial public offering | Berichtswesen | Reporting |
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