The Relationship between the Disclosure of Corporate Social Responsibility and Cost of Debt: A Test of the Life Cycle Hypothesis

碩士 === 國立臺中科技大學 === 會計資訊系碩士班 === 106 === This study uses the comprehensive indicators of Anthony and Ramesh (1992) to divide the business life cycle to explore the relationship between the disclosure corporate social re-sponsibility and cost of debt. The data was collected from listed firms in the T...

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Bibliographic Details
Main Authors:	HUANG ZI YING, 黃姿穎
Other Authors:	LIU RUO RE LAN
Format:	Others
Language:	zh-TW
Published:	2018
Online Access:	http://ndltd.ncl.edu.tw/handle/5826ru

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spelling	ndltd-TW-106NTTI56710172019-05-16T00:59:41Z http://ndltd.ncl.edu.tw/handle/5826ru The Relationship between the Disclosure of Corporate Social Responsibility and Cost of Debt: A Test of the Life Cycle Hypothesis 企業社會責任揭露與負債資金成本之關聯性-以企業生命週期論析 HUANG ZI YING 黃姿穎碩士國立臺中科技大學會計資訊系碩士班 106 This study uses the comprehensive indicators of Anthony and Ramesh (1992) to divide the business life cycle to explore the relationship between the disclosure corporate social re-sponsibility and cost of debt. The data was collected from listed firms in the Taiwan Stock Exchange during 2004-2016 and find that the cost of debt with disclosure corporate social responsibility report in decline stage is lower than in growth and mature stage. Moreover, the cost of debt with disclosure corporate social responsibility report in mature stage is less than in growth stage. LIU RUO RE LAN 劉若蘭 2018 學位論文 ; thesis 32 zh-TW
collection	NDLTD
language	zh-TW
format	Others
sources	NDLTD
description	碩士 === 國立臺中科技大學 === 會計資訊系碩士班 === 106 === This study uses the comprehensive indicators of Anthony and Ramesh (1992) to divide the business life cycle to explore the relationship between the disclosure corporate social re-sponsibility and cost of debt. The data was collected from listed firms in the Taiwan Stock Exchange during 2004-2016 and find that the cost of debt with disclosure corporate social responsibility report in decline stage is lower than in growth and mature stage. Moreover, the cost of debt with disclosure corporate social responsibility report in mature stage is less than in growth stage.
author2	LIU RUO RE LAN
author_facet	LIU RUO RE LAN HUANG ZI YING 黃姿穎
author	HUANG ZI YING 黃姿穎
spellingShingle	HUANG ZI YING 黃姿穎 The Relationship between the Disclosure of Corporate Social Responsibility and Cost of Debt: A Test of the Life Cycle Hypothesis
author_sort	HUANG ZI YING
title	The Relationship between the Disclosure of Corporate Social Responsibility and Cost of Debt: A Test of the Life Cycle Hypothesis
title_short	The Relationship between the Disclosure of Corporate Social Responsibility and Cost of Debt: A Test of the Life Cycle Hypothesis
title_full	The Relationship between the Disclosure of Corporate Social Responsibility and Cost of Debt: A Test of the Life Cycle Hypothesis
title_fullStr	The Relationship between the Disclosure of Corporate Social Responsibility and Cost of Debt: A Test of the Life Cycle Hypothesis
title_full_unstemmed	The Relationship between the Disclosure of Corporate Social Responsibility and Cost of Debt: A Test of the Life Cycle Hypothesis
title_sort	relationship between the disclosure of corporate social responsibility and cost of debt: a test of the life cycle hypothesis
publishDate	2018
url	http://ndltd.ncl.edu.tw/handle/5826ru
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The Relationship between the Disclosure of Corporate Social Responsibility and Cost of Debt: A Test of the Life Cycle Hypothesis

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