Mandated ESG Disclosure and Its Effects on Earnings Quality and Cost of Capital: Evidence From European Stock Markets
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DOI: 10.1002/csr.70280
Abstract: This study investigates the causal effects of mandated ESG disclosure on two key corporate financial outcomes: earnings quality and cost of capital. Using a panel dataset of 210 publicly listed firms from eight European Union… read more here.
Keywords: mandated esg; disclosure; cost capital; earnings quality ... See more keywords