What is it about?
The findings of the study suggest that voluntary non-financial disclosure, especially CSR disclosure, can play an incrementally important role in debt-holders' decision-making, which in turn, affects firms' choice of debt.
Featured Image
Read the Original
This page is a summary of: Corporate Social Responsibility (CSR) Disclosure and the Choice between Bank Debt and Public Debt, Accounting Horizons, October 2019, American Accounting Association,
DOI: 10.2308/acch-52631.
You can read the full text:
Contributors
The following have contributed to this page
