The mediating effect of stock price crash risk on the relationship between corporate social responsibility and cost of equity moderated by state ownership: Moderated‐mediation analysis

This paper investigates the roles that stock price crash risk and state ownership play in the relationship between CSR disclosure and cost of equity capital (COE). The research sample comprises 225 listed firms in Vietnam. We use GMM estimation technique and Sobel test to test the empirical hypothes...

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Bibliographic Details
Published in:Corporate social-responsibility and environmental management 2022-09, Vol.29 (5), p.1384-1395
Main Authors: Thuy, Cao Thi Mien, Khuong, Nguyen Vinh, Canh, Nguyen Thi, Liem, Nguyen Thanh
Format: Article
Language:English
Subjects:
Corporate responsibility
corporate social responsibility
Cost analysis
cost of equity capital
Empirical analysis
Ownership
Risk
Social responsibility
state ownership
stock price crash risk
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