Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/314252 
Year of Publication: 
2024
Citation: 
[Journal:] Journal of Applied Economics [ISSN:] 1667-6726 [Volume:] 27 [Issue:] 1 [Article No.:] 2301280 [Year:] 2024 [Pages:] 1-22
Publisher: 
Taylor & Francis, Abingdon
Abstract: 
With the growing attention being paid to environmental issues by the public, environmental information disclosure (EID) has become a vital means for firms to convey their social responsibility and an important information source for lending institutions to assess firm credit risk. Based on the data of listed companies in China, a two-way fixed effects model is applied in this study to determine the impact of EID on the cost of debt. It reveals that EID can decrease companies' cost of debt and that both CEO duality and ownership concentration play vital roles in this relationship. After the consideration of endogeneity problems and robustness testing, the conclusions remain valid.
Subjects: 
corporate social responsibility
Environmental information disclosure
policy evaluation
the cost of debt
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc Logo
Document Type: 
Article

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.