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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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 |
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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.
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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 |
work_keys_str_mv |
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