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

Carey, Peter, Khan, Arifur, Mihret, Dessalegn G and Muttakin, Mohammad B 2021, Voluntary sustainability assurance, capital constraint and cost of debt: international evidence, International journal of auditing, vol. 25, no. 2, pp. 351-372, doi: 10.1111/ijau.12223.

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Title Voluntary sustainability assurance, capital constraint and cost of debt: international evidence
Author(s) Carey, PeterORCID iD for Carey, Peter orcid.org/0000-0002-0480-8053
Khan, ArifurORCID iD for Khan, Arifur orcid.org/0000-0003-4984-8021
Mihret, Dessalegn G
Muttakin, Mohammad B
Journal name International journal of auditing
Volume number 25
Issue number 2
Start page 351
End page 372
Total pages 22
Publisher Wiley
Place of publication Chichester, Eng.
Publication date 2021-07
ISSN 1090-6738
1099-1123
Keyword(s) Business & Economics
Business, Finance
capital constraint
cost of debt
information asymmetry
investor protection
Social Sciences
sustainability assurance
sustainability report
Language eng
DOI 10.1111/ijau.12223
Indigenous content off
Field of Research 150103 Financial Accounting
1501 Accounting, Auditing and Accountability
Socio Economic Objective 970115 Expanding Knowledge in Commerce
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Persistent URL http://hdl.handle.net/10536/DRO/DU:30149304

Document type: Journal Article
Collections: Faculty of Business and Law
Department of Accounting
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