Voluntary nonfinancial disclosure and the cost of equity capital : the initiation of corporate social responsibility reporting
Year of publication: |
2011
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Authors: | Dhaliwal, Dan S. ; Li, Oliver Zhen ; Tsang, Albert ; Yang, Yong George |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 86.2011, 1, p. 59-100
|
Subject: | Nachhaltigkeitsbericht | Sustainability reporting | Selbstverpflichtung | Voluntary agreement | Kapitalkosten | Cost of capital | Finanzanalyse | Financial analysis | Bewertung | Evaluation | Regressionsanalyse | Regression analysis | 1993-2007 |
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