ESG performance, investors’ heterogeneous beliefs, and cost of equity capital in China
Previous studies on the relationship between environmental, social and governance (ESG) information disclosure and cost of equity (COE) have found mixed results. They conclude that this relationship may be affected by some attributes of the company inside. In this study, we examine whether investors...
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| Format: | Article |
| Language: | English |
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Frontiers Media S.A.
2022-11-01
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| Series: | Frontiers in Environmental Science |
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| Online Access: | https://www.frontiersin.org/articles/10.3389/fenvs.2022.992559/full |