The relationship between ESG, financial performance, and cost of debt: the role of independent assurance

This study aims to analyze the moderating model in the relationship between disclosure of environmental, social, and governance (ESG), financial performance, and cost of debt. This study contributes by adding independent assurance as a moderating variable in the research model to explain inconsisten...

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Detalhes bibliográficos

Principais autores:	Darsono Darsono, Dwi Ratmono, Abas Tujori, Tiara Yuni Clarisa
Formato:	Artigo
Idioma:	Inglês
Publicado em:	Taylor & Francis Group 2025-12-01
Colecção:	Cogent Business & Management
Assuntos:	ESG financial performance cost of debt independent assurance sustainability accounting reporting Accounting
Acesso em linha:	https://www.tandfonline.com/doi/10.1080/23311975.2024.2437137
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