EXTRA-FINANCIAL DISCLOSURE AND THE COST OF DEBT OF BIG FRENCH COMPANIES

Ahlem Najah () and Anis Jarboui ()
Additional contact information
Ahlem Najah: University of Gabes, Gabes, Tunisia
Anis Jarboui: University of Sfax, Sfax, Tunisia

Business Excellence and Management, 2013, vol. 3, issue 4, 57-69

Abstract: The literature shows that there is a lack of studies concerning the relationship between corporate social responsibility and cost of debt in the French context. To participate in filling this gap, we present this work seeking to investigate the relationship between non-financial disclosure and the cost of debt of 202 big French companies from 2000 to 2010. Results of the empirical study show that there is no explicit relation between the social reporting and the cost of debt but when adding size and age as control variables, this relation tends to be negative.

Keywords: Corporate social responsibility; Extra-financial divulgation; Cost of debt (search for similar items in EconPapers)
JEL-codes: M19 (search for similar items in EconPapers)
Date: 2013
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (7)

Downloads: (external link)
https://beman.ase.ro/no34/5.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:rom:bemann:v:3:y:2013:i:4:p:57-69

Access Statistics for this article

Business Excellence and Management is currently edited by Zamfir Andreea

More articles in Business Excellence and Management from Faculty of Management, Academy of Economic Studies, Bucharest, Romania Contact information at EDIRC.
Bibliographic data for series maintained by Zamfir Andreea ().