Voluntary sustainability assurance, capital constraint and cost of debt: International evidence

We examine whether a firm's voluntary purchase of sustainability assurance is associated with reduced capital constraint and lower cost of debt. We also explore the effect of assurance provider (accountant/non‐accountant) and a country's level of investor protection/creditor rights, on thi...

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Veröffentlicht in:	International journal of auditing 2021-07, Vol.25 (2), p.351-372
Hauptverfasser:	Carey, Peter, Khan, Arifur, Mihret, Dessalegn G., Muttakin, Mohammad B.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accountants Accounting firms Asymmetric information Capital capital constraint cost of debt Debt information asymmetry investor protection Sustainability sustainability assurance sustainability report Voluntary
Online-Zugang:	Volltext
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