Construction and Analysis of Corporate Social Responsibility Report and Equity Capital Cost Algorithm Model Based on Intelligent Computing

Abstract

In order to study the corporate social responsibility report and equity capital cost algorithm based on Intelligent Computing, this paper explores the relationship between social responsibility reports and the cost of equity capital based on the data of Chinese A-share listed companies from 2016 to 2020 using textual analysis and multiple statistical regression. The research results show that the publication of social responsibility reports by listed companies helps reduce the cost of equity capital and has a "first disclosure"effect; that is, the negative effect on the cost of equity capital tends to be more significant for companies that publish social responsibility reports for the first time; and the higher the quality of social responsibility reports, the more it helps companies to reduce their cost of equity capital.