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  • Jan 12, 2025 | onlinelibrary.wiley.com | Xinyue Zhang |Yuan George Shan |Yuming Zhang |Chao Xing

    REFERENCES & (2007) Financial constraints, asset tangibility, and corporate investment. The Review of Financial Studies, 20(5), 1429–1460. , & (2004) Board characteristics, accounting report integrity, and the cost of debt. Journal of Accounting and Economics, 37(3), 315–342. , & (2022) ESG scores and cost of debt. Energy Economics, 112, 106186. , & (2010) The role of information and financial reporting in corporate governance and debt contracting.

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