摘要 : Purpose - This study aims to investigate whether social reputation via corporate social responsibility (CSR) awarding facilitates access to debt and decreases the cost of debt and whether governance mechanisms moderate this relati... 展开
作者 | Cemil Kuzey Amal Hamrouni Ali Uyar Abdullah S. Karaman |
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作者单位 | |
期刊名称 | 《International journal of accounting and information management》 |
页码/总页数 | 502-531 / 30 |
语种/中图分类号 | 英语 / F23 |
关键词 | Social reputation CSR award Access to debt Cost of debt Sustainability committee Board independence |
DOI | 10.1108/IJAIM-12-2023-0321 |
馆藏号 | F-450 |