The main objective of this study is to verify if the capital structure of Brazilian and Chinese\ncompanies that release the Corporate Social Responsibility (CSR) report, listed on the New\nYork Stock Exchange (NYSE), are aligned with the Pecking Order and Tradeoff theories.\n2012 to 2019. In order to achieve the research objectives, the identification of the Brazilian\nand Chinese NYSE-listed companies that publish the Global Reporting Initiative (GRI) report\nwas established; examine whether the capital structures of Brazilian and Chinese companies\nare underpinned by Tradeoff's theory; examine if the capital structures of Brazilian and\nChinese companies are supported by the Pecking Order theory during the study period; verify\nif there is a difference in the capital structure between the companies that disclose and those\nthat do not disclose CSR report in the GRI model, in Brazilian companies; to verify if there is\na difference in the capital structure between the companies that disclose and those that do not\ndisclose CSR report in the GRI model, in Chinese companies; analyze whether there is a\ndifference in the capital structure of Brazilian and Chinese companies, which report on CSR.
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