religious atmosphere and the cost of equity capital: evidence from china

Clicks: 237
ID: 149065
2018
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Abstract
The cost of equity capital (ICC) is a crucial component of investment decisions and corporate performance evaluations. This study explores the effect of a region’s religious atmosphere on ICC and finds that ICC tends to be lower when stronger religious atmosphere is created. We further use the mediation effect method to clarify the specific channel through which religious atmosphere reduces ICC, and find that earnings quality, corporate investment efficiency and corporate social responsibility partially mediate the effect of religious atmosphere on ICC. Moreover, the relationship between religious atmosphere and ICC is more pronounced in firms with stronger external law environments and higher audit quality, indicating that formal institutions and religious tradition complement each other. Keywords: Religious atmosphere, Cost of equity capital, Complementary relationship, Mediation effect
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hu2018chinareligious Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors ;Ning Hu;Hong Chen;Muhua Liu
Journal plant cell
Year 2018
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