文章基本信息

标题：EXTRA-FINANCIAL DISCLOSURE AND THE COST OF DEBT OF BIG FRENCH COMPANIES
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作者：Ahlem NAJAH ; Anis JARBOUI
期刊名称：Business Excellence and Management
印刷版ISSN：2248-1354
出版年度：2013
卷号：3
期号：4
出版社：Academia de Studii Economice din Bucuresti
摘要：The literature shows that there is a lack of studies concerning the relationship between corporate social responsibility and cost of debt in the French context. To participate in filling this gap, we present this work seeking to investigate the relationship between non-financial disclosure and the cost of debt of 202 big French companies from 2000 to 2010. Results of the empirical study show that there is no explicit relation between the social reporting and the cost of debt but when adding size and age as control variables, this relation tends to be negative
关键词：Corporate social responsibility; Extra-financial divulgation; Cost of debt