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Published in 2021 at "Journal of Corporate Finance"
DOI: 10.1016/j.jcorpfin.2021.101926
Abstract: Abstract This paper investigates whether firms that communicate information on social media have a lower cost of equity capital. Using a hand-collected dataset comprising the full universe of all firms listed on the NYSE, AMEX…
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Keywords:
twitter;
equity capital;
cost equity;
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Published in 2018 at "Journal of Financial Reporting and Accounting"
DOI: 10.1108/jfra-12-2017-0112
Abstract: PurposeThis study aims to analyze whether corporate social responsibility (CSR) report characteristics, including disclosure level and external assurance, and reporting firms’ CSR performance, explain variation in cost of equity capital among CSR disclosers.Design/methodology/approachThe study uses…
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Keywords:
disclosure;
equity capital;
cost equity;