FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2099173780> ?p ?o ?g. }

• W2099173780 endingPage "272" @default.
• W2099173780 startingPage "253" @default.
• W2099173780 abstract "In this paper, we provide evidence on the impact of the quality of corporate social responsibility (CSR) reporting on the cost of equity capital for a sample of Spanish listed firms. We aim to verify whether firms with higher CSR disclosure ratings enjoy significantly lower costs of equity capital, after controlling for the well-known Fama and French risk factors (i.e. beta, market-to-book, and size). Consistent with our main hypothesis, we find a significant negative relationship between CSR disclosure ratings and the cost of equity capital. We also obtain that the negative relationship between CSR reporting quality and the cost of equity capital is more pronounced for those firms operating in environmentally sensitive industries. Our findings contribute to the debate on whether CSR activities are value-enhancing or value-neutral by showing that improved CSR can enhance firm value by reducing the firm's cost of equity capital. This implies that CSR reporting is a part of a firm's communication tools in order to decrease information asymmetries between managers and investors. In other words, mandatory social responsibility reporting is called for in order to produce a more precise valuation of a firm. Copyright © 2011 John Wiley & Sons, Ltd and ERP Environment." @default.
• W2099173780 created "2016-06-24" @default.
• W2099173780 creator A5047758805 @default.
• W2099173780 date "2011-06-14" @default.
• W2099173780 modified "2023-10-04" @default.
• W2099173780 title "The Impact of Better Corporate Social Responsibility Disclosure on the Cost of Equity Capital" @default.
• W2099173780 cites W1489140936 @default.
• W2099173780 cites W1535912252 @default.
• W2099173780 cites W1546044195 @default.
• W2099173780 cites W1969397762 @default.
• W2099173780 cites W1970340164 @default.
• W2099173780 cites W1974469640 @default.
• W2099173780 cites W1976062155 @default.
• W2099173780 cites W1984839164 @default.
• W2099173780 cites W1984869141 @default.
• W2099173780 cites W1985185334 @default.
• W2099173780 cites W1985721027 @default.
• W2099173780 cites W1986978939 @default.
• W2099173780 cites W1990021135 @default.
• W2099173780 cites W1995834279 @default.
• W2099173780 cites W1996113561 @default.
• W2099173780 cites W1998218014 @default.
• W2099173780 cites W1999404677 @default.
• W2099173780 cites W2002336448 @default.
• W2099173780 cites W2007801487 @default.
• W2099173780 cites W2011210549 @default.
• W2099173780 cites W2014381720 @default.
• W2099173780 cites W2018499999 @default.
• W2099173780 cites W2023018304 @default.
• W2099173780 cites W2026089993 @default.
• W2099173780 cites W2029583424 @default.
• W2099173780 cites W2034009401 @default.
• W2099173780 cites W2040324527 @default.
• W2099173780 cites W2044757591 @default.
• W2099173780 cites W2049783972 @default.
• W2099173780 cites W2051863693 @default.
• W2099173780 cites W2055340692 @default.
• W2099173780 cites W2058004137 @default.
• W2099173780 cites W2064305707 @default.
• W2099173780 cites W2071394765 @default.
• W2099173780 cites W2072656291 @default.
• W2099173780 cites W2082394957 @default.
• W2099173780 cites W2090758019 @default.
• W2099173780 cites W2090815169 @default.
• W2099173780 cites W2094369893 @default.
• W2099173780 cites W2094430012 @default.
• W2099173780 cites W2099174916 @default.
• W2099173780 cites W2112442687 @default.
• W2099173780 cites W2122001079 @default.
• W2099173780 cites W2126965979 @default.
• W2099173780 cites W2128264241 @default.
• W2099173780 cites W2131818897 @default.
• W2099173780 cites W2132082635 @default.
• W2099173780 cites W2137934460 @default.
• W2099173780 cites W2146200864 @default.
• W2099173780 cites W2146377668 @default.
• W2099173780 cites W2149367714 @default.
• W2099173780 cites W2154187126 @default.
• W2099173780 cites W2161765111 @default.
• W2099173780 cites W2164437309 @default.
• W2099173780 cites W2164639462 @default.
• W2099173780 cites W2164956506 @default.
• W2099173780 cites W2166215547 @default.
• W2099173780 cites W2320976472 @default.
• W2099173780 cites W2334560347 @default.
• W2099173780 cites W2335315452 @default.
• W2099173780 cites W2493101627 @default.
• W2099173780 cites W2493218605 @default.
• W2099173780 cites W2502440270 @default.
• W2099173780 cites W2583390916 @default.
• W2099173780 cites W2620659088 @default.
• W2099173780 cites W2734369044 @default.
• W2099173780 cites W2735071234 @default.
• W2099173780 cites W3021598678 @default.
• W2099173780 cites W3023181463 @default.
• W2099173780 cites W3121463613 @default.
• W2099173780 cites W3121531922 @default.
• W2099173780 cites W3122389139 @default.
• W2099173780 cites W3122879234 @default.
• W2099173780 cites W3123013680 @default.
• W2099173780 cites W3123817661 @default.
• W2099173780 cites W3123870998 @default.
• W2099173780 cites W3123885010 @default.
• W2099173780 cites W3124286732 @default.
• W2099173780 cites W3124536214 @default.
• W2099173780 cites W3124537702 @default.
• W2099173780 cites W3125252073 @default.
• W2099173780 cites W3125499115 @default.
• W2099173780 cites W3125512896 @default.
• W2099173780 cites W3125518972 @default.
• W2099173780 cites W3125544145 @default.
• W2099173780 cites W3125788531 @default.
• W2099173780 cites W3125903987 @default.
• W2099173780 cites W3126017435 @default.
• W2099173780 cites W3126089975 @default.
• W2099173780 cites W3126141776 @default.
• W2099173780 cites W4211243947 @default.
• W2099173780 cites W1992943799 @default.

• next