FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3127632512> ?p ?o ?g. }

• W3127632512 endingPage "1768" @default.
• W3127632512 startingPage "1768" @default.
• W3127632512 abstract "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 analysis was assessed using a large sample of firms listed on the Taiwan Stock Exchange and the Taipei Exchange. Our empirical results revealed that mandatory CSR assurance on CSR disclosure provided by accounting firms tended to reduce the cost of debt capital. However, contrary to expectations, the reputation of the accounting firm (Big 4 accounting firms vs. non-Big 4 accounting firms) tasked with providing CSR assurance did not have a significant effect on the cost of debt capital. These results have implications for firms seeking an assurance provider as well as for Big 4 accounting firms. These results also provide specific evidence relevant to government agencies seeking to update policies and extend the scope of mandatory CSR assurance to other environmentally sensitive industries." @default.
• W3127632512 created "2021-02-15" @default.
• W3127632512 creator A5026305322 @default.
• W3127632512 creator A5049174710 @default.
• W3127632512 creator A5088859624 @default.
• W3127632512 date "2021-02-06" @default.
• W3127632512 modified "2023-10-01" @default.
• W3127632512 title "Mandatory CSR Disclosure, CSR Assurance, and the Cost of Debt Capital: Evidence from Taiwan" @default.
• W3127632512 cites W1503141036 @default.
• W3127632512 cites W1523699197 @default.
• W3127632512 cites W1560653061 @default.
• W3127632512 cites W1871013193 @default.
• W3127632512 cites W1969587738 @default.
• W3127632512 cites W1972509101 @default.
• W3127632512 cites W1985721027 @default.
• W3127632512 cites W1985808284 @default.
• W3127632512 cites W1990317644 @default.
• W3127632512 cites W1990891369 @default.
• W3127632512 cites W1996666670 @default.
• W3127632512 cites W1999918735 @default.
• W3127632512 cites W2005082786 @default.
• W3127632512 cites W2018499999 @default.
• W3127632512 cites W2033135632 @default.
• W3127632512 cites W2033795716 @default.
• W3127632512 cites W2033907926 @default.
• W3127632512 cites W2036383294 @default.
• W3127632512 cites W2044795179 @default.
• W3127632512 cites W2049584376 @default.
• W3127632512 cites W2050274636 @default.
• W3127632512 cites W2054965424 @default.
• W3127632512 cites W2059285952 @default.
• W3127632512 cites W2064964332 @default.
• W3127632512 cites W2091901314 @default.
• W3127632512 cites W2092952731 @default.
• W3127632512 cites W2096766070 @default.
• W3127632512 cites W2114669757 @default.
• W3127632512 cites W2122001079 @default.
• W3127632512 cites W2132027460 @default.
• W3127632512 cites W2135145546 @default.
• W3127632512 cites W2135515309 @default.
• W3127632512 cites W2137227046 @default.
• W3127632512 cites W2138122541 @default.
• W3127632512 cites W2154187126 @default.
• W3127632512 cites W2155158919 @default.
• W3127632512 cites W2157585858 @default.
• W3127632512 cites W2159562210 @default.
• W3127632512 cites W2161318793 @default.
• W3127632512 cites W2162412465 @default.
• W3127632512 cites W2164639462 @default.
• W3127632512 cites W2173946499 @default.
• W3127632512 cites W2331500008 @default.
• W3127632512 cites W2625845766 @default.
• W3127632512 cites W2735071234 @default.
• W3127632512 cites W2752617332 @default.
• W3127632512 cites W2794710715 @default.
• W3127632512 cites W2801794576 @default.
• W3127632512 cites W2910746226 @default.
• W3127632512 cites W2968606082 @default.
• W3127632512 cites W2974055543 @default.
• W3127632512 cites W2980048657 @default.
• W3127632512 cites W2989831432 @default.
• W3127632512 cites W3096652194 @default.
• W3127632512 cites W3121247709 @default.
• W3127632512 cites W3121368224 @default.
• W3127632512 cites W3121531922 @default.
• W3127632512 cites W3121777248 @default.
• W3127632512 cites W3121934882 @default.
• W3127632512 cites W3122156339 @default.
• W3127632512 cites W3122220309 @default.
• W3127632512 cites W3122300128 @default.
• W3127632512 cites W3122389139 @default.
• W3127632512 cites W3122837089 @default.
• W3127632512 cites W3123427834 @default.
• W3127632512 cites W3123817661 @default.
• W3127632512 cites W3123885010 @default.
• W3127632512 cites W3123957277 @default.
• W3127632512 cites W3124191341 @default.
• W3127632512 cites W3124313140 @default.
• W3127632512 cites W3124537702 @default.
• W3127632512 cites W3125170781 @default.
• W3127632512 cites W3125252073 @default.
• W3127632512 cites W3125499115 @default.
• W3127632512 cites W3125620926 @default.
• W3127632512 cites W4252413120 @default.
• W3127632512 cites W4361866416 @default.
• W3127632512 doi "https://doi.org/10.3390/su13041768" @default.
• W3127632512 hasPublicationYear "2021" @default.
• W3127632512 type Work @default.
• W3127632512 sameAs 3127632512 @default.
• W3127632512 citedByCount "10" @default.
• W3127632512 countsByYear W31276325122021 @default.
• W3127632512 countsByYear W31276325122022 @default.
• W3127632512 countsByYear W31276325122023 @default.
• W3127632512 crossrefType "journal-article" @default.
• W3127632512 hasAuthorship W3127632512A5026305322 @default.
• W3127632512 hasAuthorship W3127632512A5049174710 @default.
• W3127632512 hasAuthorship W3127632512A5088859624 @default.
• W3127632512 hasBestOaLocation W31276325121 @default.

• next