Cost of capital for exempt foreign private issuers : information risk effect or earnings quality effect? : it depends
Year of publication: |
2014
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Authors: | Gotti, Giorgio ; Mastrolia, Stacy |
Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 49.2014, 2, p. 190-220
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Subject: | Cost of capital | Information risk | Financial disclosure quality | Earnings quality | Bonding | Cross listing | SEC 1934 Exchange Act | Rule 12g3-2(b) exemption | Foreign private issues | Kapitalkosten | Unternehmenspublizität | Corporate disclosure | Informationswert | Information value | Zweitlisting | Dual listing |
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