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Voluntary sustainability assurance, capital constraint and cost of debt: international evidence

journal contribution

posted on 2021-07-01, 00:00 authored by Peter CareyPeter Carey, Arifur KhanArifur Khan, D G Mihret, Mohammad MuttakinMohammad Muttakin

Voluntary sustainability assurance, capital constraint and cost of debt: international evidence

History

Journal

International journal of auditing

Volume

25

Issue

2

Pagination

351 - 372

Publisher

Wiley

Location

Chichester, Eng.

Publisher DOI

https://doi.org/10.1111/ijau.12223

ISSN

1090-6738

eISSN

1099-1123

Language

English

Publication classification

C Journal article; C1 Refereed article in a scholarly journal

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Keywords

Business & Economics Business, Finance capital constraint cost of debt information asymmetry investor protection Social Sciences sustainability assurance sustainability report CORPORATE SOCIAL-RESPONSIBILITY FINANCIAL CONSTRAINTS MARKET INVESTMENT QUALITY IMPACT PERFORMANCE DISCLOSURE CASH INFORMATION

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All Rights Reserved

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