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This study analyses the market response of listed companies’ Targeted poverty alleviation information disclosure on the basis of equity financing cost. Results show investors’ positive feedback to such disclosure and reduced equity financing cost. Moreover, mediation effect tests show that the decrease of information asymmetry between investors and companies plays a part of the mediating role. These findings indicate that Targeted poverty alleviation has a policy spillover effect, and listed companies’ participation can balance social welfare and self-interest. This study enriches research on corporate Targeted poverty alleviation’s economic consequences and provides new evidence for corporate social responsibility information disclosure–equity financing cost relationship.

Targeted Poverty Alleviation Information Disclosure and Equity Financing Cost