@article{iglesias_peixoto_rogers_carvalho_2025,  title={Does ESG Disclosure impact the cost of debt? A regional analysis of Brazil and its regions},  volume={18},  ISSN={1983-4659},  url={https://doi.org/10.5902/1983465990538},  DOI={10.5902/1983465990538},  number={3},  journal={Revista de Administração da UFSM},  publisher={Universidade Federal de Santa Maria},  author={Iglesias, Thayla Machado Guimarães and Peixoto, Fernanda Maciel and Rogers, Pablo and Carvalho, Luciana},  year={2025},  pages={e4} }