The Associations between Corporate Social Responsibility Reporting and Credit Risk: Evidences from the United States

碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 103 === In this study, we examine whether the perceived higher performance of corporate social responsibility is related to cost of debt. The sample for this study is that U.S. capital markets are evaluated KLD Company over the period 1991-2011. Our empirical eviden...

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Bibliographic Details
Main Authors:	ZHENG HAO WANG, 王正浩
Other Authors:	WEI REN YAO
Format:	Others
Published:	2015
Online Access:	http://ndltd.ncl.edu.tw/handle/7jma42

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spelling	ndltd-TW-103NDHU53850012019-05-15T22:17:47Z http://ndltd.ncl.edu.tw/handle/7jma42 The Associations between Corporate Social Responsibility Reporting and Credit Risk: Evidences from the United States 企業社會責任與企業信用風險之關係:來自美國的證據 ZHENG HAO WANG 王正浩碩士國立東華大學會計與財務碩士學位學程 103 In this study, we examine whether the perceived higher performance of corporate social responsibility is related to cost of debt. The sample for this study is that U.S. capital markets are evaluated KLD Company over the period 1991-2011. Our empirical evidence find that higher performance of corporate social responsibility have lower cost of debt and higher rating. The impact of corporate social responsibility and cost of debt and ratings, primarily in environmental dimensions and employee relations dimension of corporate social responsibility. Our results are robust to exclude industry of high possibly release Corporate Social Responsibility report. WEI REN YAO 姚維仁 2015 學位論文 ; thesis 42
collection	NDLTD
format	Others
sources	NDLTD
description	碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 103 === In this study, we examine whether the perceived higher performance of corporate social responsibility is related to cost of debt. The sample for this study is that U.S. capital markets are evaluated KLD Company over the period 1991-2011. Our empirical evidence find that higher performance of corporate social responsibility have lower cost of debt and higher rating. The impact of corporate social responsibility and cost of debt and ratings, primarily in environmental dimensions and employee relations dimension of corporate social responsibility. Our results are robust to exclude industry of high possibly release Corporate Social Responsibility report.
author2	WEI REN YAO
author_facet	WEI REN YAO ZHENG HAO WANG 王正浩
author	ZHENG HAO WANG 王正浩
spellingShingle	ZHENG HAO WANG 王正浩 The Associations between Corporate Social Responsibility Reporting and Credit Risk: Evidences from the United States
author_sort	ZHENG HAO WANG
title	The Associations between Corporate Social Responsibility Reporting and Credit Risk: Evidences from the United States
title_short	The Associations between Corporate Social Responsibility Reporting and Credit Risk: Evidences from the United States
title_full	The Associations between Corporate Social Responsibility Reporting and Credit Risk: Evidences from the United States
title_fullStr	The Associations between Corporate Social Responsibility Reporting and Credit Risk: Evidences from the United States
title_full_unstemmed	The Associations between Corporate Social Responsibility Reporting and Credit Risk: Evidences from the United States
title_sort	associations between corporate social responsibility reporting and credit risk: evidences from the united states
publishDate	2015
url	http://ndltd.ncl.edu.tw/handle/7jma42
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The Associations between Corporate Social Responsibility Reporting and Credit Risk: Evidences from the United States

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