Our study examines whether international corporate governance systems shape the relationship between a firm's engagement in corporate social responsibility (CSR) and their cost of financing (both equity and debt).

中文翻译：

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企业社会责任和融资成本-国际公司治理体系的重要性

我们的研究检查了国际公司治理体系是否塑造了公司参与公司社会责任（CSR）与融资成本（股权和债务）之间的关系。