... of equity capital US evidence XBRL The paper examines whether firms voluntarily filing in eXtensible Business Reporting Language (XBRL) format enjoy a lower cost of equity capital (CofE). XBRL, or “interactive data” as the Securities and Exchange Commission (SEC) refers to it, is an information...

... Best of sector Corporate finances Corporate financial performance Corporate investments Corporate social performance Finance Social responsibility Socially responsible investing Sustainability US evidence Article Type: 2013 Awards for Excellence From: International...

... implications, especially for studies that use only earnings levels to assess earnings quality and earnings attributes. Earnings changes Earnings levels Earnings permanence Accounting US evidence In capital market studies that evaluate the return-earnings relations, the joint presence...

... responsibility Finance Corporate financial performance Sustainability Corporate social performance US evidence Socially responsible investing Best of sector Employing an US sample covering the period 1998‐2007, we examine whether portfolios comprising high‐ranked corporate social performance (CSP...