Esg disclosure and the cost of capital: is there a ratcheting effect over time?

HIGHLIGHTS

• who: Imen Khanchel and Naima Lassoued from the Manouba University, have published the research work: ESG Disclosure and the Cost of Capital: Is There a Ratcheting Effect over Time?, in the Journal: Sustainability 2022, 14, 9237. of /2022/
• what: The contribution goes beyond in at least four ways: Whereas the study of_[22] was carried out also in a the authors context, the study period is different. Ref examined a large sample of publicly traded the authors firms during the period stretching from 1993 to 2007, whereas in the study the authors focus on a . . .
  

   

  

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