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Emerging Markets Finance and Trade Volume 57, 2021 - Issue 8
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Selected Papers from the 2018 International Symposium on Finance and Trade under the Belt and Road Initiative, Shanghai Lixin University of Accounting and Finance (SLUAF)

The Impact of Mandatory CSR Disclosure on the Cost of Debt Financing: Evidence from China

Huifeng Xu1 School of Accounting, Guangdong University of Finance and Economics, Guangzhou, ChinaView further author information
,
Xiaodong Xu2 Antai College of Economics and Management, Shanghai Jiao Tong University, Shanghai, ChinaView further author information
&
Junli Yu3 China Institute for Urban Governance\School of International and Public Affairs, Shanghai Jiao Tong University, Shanghai, ChinaCorrespondence[email protected]
View further author information
Pages 2191-2205 | Published online: 17 Sep 2019

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Minying Cheng, Jun Liu & Zezhou Chen. (2023) The Effect of Venture Capital on Invested Firms’ Social Responsibility: Evidence from Venture Capital’s Exits. Emerging Markets Finance and Trade 59:6, pages 1668-1689.
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Jiao Xue. (2023) The effect of mandatory corporate social responsibility on firm’s cash holdings. Asia-Pacific Journal of Accounting & Economics 30:2, pages 470-489.
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Jason Z. Ma, Hung-Yi Huang, Qi Zhu & Xixi Shen. (2022) Corporate Social Responsibility Disclosure, Market Supervision, and Green Investment. Emerging Markets Finance and Trade 58:15, pages 4389-4398.
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Damai Nasution & Devi S. Kalanjati. (2022) The complementary nature of audited financial reporting and corporate social responsibility disclosure. Journal of Sustainable Finance & Investment 0:0, pages 1-25.
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Jie Zhang, Kaiqi Wang, Weidong Zhao, Yun Han & Xiao Miao. (2022) Corporate Social Responsibility and Carbon Emission Intensity: Is There a Marketization Threshold Effect?. Emerging Markets Finance and Trade 58:4, pages 952-964.
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Articles from other publishers (23)

Lai Yee Choy. (2023) Application of the Global Reporting Initiative Standards and Sustainability Disclosure Performance: An Analysis of the Largest Chinese Companies Listed in Hong Kong. Accounting, Economics, and Law: A Convivium 0:0.
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Andreas G. Koutoupis, Leonidas G. Davidopoulos, Jamel Azibi, Abdelaziz Hakimi & Hatem Mansali. (2023) Greenhouse gas assurance, board diversity and cost of debt: a quantile approach. EuroMed Journal of Business.
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Kofi Mintah Oware, Kingsley Appiah & Thomas Adomah Worae. (2022) CSR disclosure and debt financing in India: does CEO tenure matter?. Journal of Applied Accounting Research 24:3, pages 442-463.
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Weiping Li, Sihan Chen, Zhuxin Gao & Xiaoqi Chen. (2023) Assessing the impact of corporate environmental performance on efficiency improvement in labor investment. Business Strategy and the Environment.
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Nermine Medhioub & Saoussen Boujelbene. (2023) Tax avoidance and cost of debt: does integrated report assurance matter?. Journal of Accounting in Emerging Economies.
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Shang Gao, Fanchen Meng, Wenshuai Wang & Wenxin Chen. (2023) Does ESG always improve corporate performance? Evidence from firm life cycle perspective. Frontiers in Environmental Science 11.
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Ahmad Nawaz Mahmood, Hafiz Muhammad Arslan, Zahid Irshad Younas, Bushra Komal, Kamran Ali & Muhammad Mubeen. (2023) Understanding the dynamics of capital structure, corporate governance, and corporate social responsibility in high- and low-leveraged US and Chinese firms. Environmental Science and Pollution Research 30:16, pages 46204-46221.
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Abdifatah Ahmed Haji, Paul Coram & Indrit Troshani. (2022) Consequences of CSR reporting regulations worldwide: a review and research agenda. Accounting, Auditing & Accountability Journal 36:1, pages 177-208.
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Dominika Gajdosikova & Katarina Valaskova. ASSOCIATION BETWEEN CSR PERFORMANCE AND DEBT LEVEL OF VISEGRAD PUBLICLY-LISTED ENTERPRISES IN THE CONTEXT OF ECONOMIC CHANGES CAUSED BY COVID-19. ASSOCIATION BETWEEN CSR PERFORMANCE AND DEBT LEVEL OF VISEGRAD PUBLICLY-LISTED ENTERPRISES IN THE CONTEXT OF ECONOMIC CHANGES CAUSED BY COVID-19.
子强 王. (2023) A Study of the Impact of Corporate ESG Performance on the Cost of Debt. Frontiers of International Accounting 12:01, pages 59-70.
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Samreen Hamid, Asif Saeed, Umar Farooq & Faisal Alnori. (2022) A Bibliometric Retrospection of CSR from the Lens of Finance and Economics: Towards Sustainable Development. Sustainability 14:24, pages 16852.
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Yingying Zhou, Zilin Shi, Fengyi Lei, Wanxuan Sun & Jiaxuan Zhang. (2022) Effect of Environmental Information Disclosure on the Financing Efficiency of Enterprises—Evidence from China’s Listed Energy Companies. Sustainability 14:24, pages 16699.
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Mark Fuller. (2022) Wheat and chaff: the degree to which strategic management principles are integrated within corporate social responsibility reporting among large Canadian firms. International Journal of Corporate Social Responsibility 7:1.
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Jaime F. Lavin & Alejandro A. Montecinos-Pearce. (2022) Heterogeneous Firms and Benefits of ESG Disclosure: Cost of Debt Financing in an Emerging Market. Sustainability 14:23, pages 15760.
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Zied Ftiti, Maher Jeriji, Sourour Kammoun, Waël Louhichi & Amel Zenaidi. (2022) Corporate social responsibility disclosure and corporate creditworthiness: Evidence from the UK . International Journal of Finance & Economics.
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Rebekah Austin, Andrew Scott Weinberger & Jon Mohundro. (2022) The impact of entrepreneurial firm social purpose on bank loan officer decisions: a study of loan covenant violations. Journal of Small Business and Enterprise Development 29:7, pages 1089-1107.
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Ngoc Mai Tran & Manh Ha Tran. (2022) Corporate social responsibility disclosure and firm performance: Evidence from Vietnam. Investment Management and Financial Innovations 19:3, pages 49-59.
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Hamzeh Al Amosh, Saleh F.A. Khatib, Amneh Alkurdi & Ayman Hassan Bazhair. (2022) Capital structure decisions and environmental, social and governance performance: insights from Jordan. Journal of Financial Reporting and Accounting.
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Krishna Prasad, Satish Kumar, Shridev Devji, Weng Marc Lim, Nandan Prabhu & Sudhir Moodbidri. (2022) Corporate social responsibility and cost of capital: The moderating role of policy intervention. Research in International Business and Finance 60, pages 101620.
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Ritika Gupta & Jadhav Chakradhar. (2022) The consequences of mandatory corporate social responsibility expenditure: An empirical evidence from India. Business and Society Review 127:1, pages 49-68.
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Kofi Mintah Oware & T. Mallikarjunappa. (2021) Corporate social responsibility and debt financing of listed firms: a quantile regression approach. Journal of Financial Reporting and Accounting 19:4, pages 615-639.
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Lopin Kuo, Po-Wen Kuo & Chun-Chih Chen. (2021) Mandatory CSR Disclosure, CSR Assurance, and the Cost of Debt Capital: Evidence from Taiwan. Sustainability 13:4, pages 1768.
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Huy Viet Hoang. (2022) Economic Policy Uncertainty, Auditor Switch Decisions and Corporate Social Responsibility: Evidence From China. SSRN Electronic Journal.
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