Mandatory CSR Disclosure, CSR Assurance, and the Cost of Debt Capital: Evidence from Taiwan

Mandatory CSR Disclosure, CSR Assurance, and the Cost of Debt Capital: Evidence from Taiwan

This study examined the impact of mandatory corporate social responsibility (CSR) disclosure, CSR assurance and the reputation of assurance providers (accounting firms) on the cost of debt capital. Our difference-in-difference research design in conjunction with univariate and multiple regression an...

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Bibliographic Details
Main Authors: Lopin Kuo, Po-Wen Kuo, Chun-Chih Chen
Format: Article
Language:English
Published: MDPI AG 2021-02-01
Series:Sustainability
Subjects:
mandatory CSR disclosure
mandatory CSR assurance
cost of debt capital
accounting firms
Online Access:https://www.mdpi.com/2071-1050/13/4/1768

Internet

https://www.mdpi.com/2071-1050/13/4/1768

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