Cost of equity capital of foreign firms : did bonding benefits diminish after the SEC's waiver of IFRS to US GAAP reconcilitation?
Fei Han; Haihong He
Year of publication: |
2013
|
---|---|
Authors: | Han, Fei ; He, Haihong |
Published in: |
Review of accounting & finance. - Bingley : Emerald Group Publishing Limited, ISSN 1475-7702, ZDB-ID 2084662-9. - Vol. 12.2013, 3, p. 268-285
|
Subject: | international standards | financial reporting | United States of America | equity capital | International Financial Reporting Standards | cost of equity capital | bonding hypothesis | US GAAP reconcilitation | Bilanzierungsgrundsätze | Accounting standards | IFRS | USA | United States | Kapitalkosten | Cost of capital | Eigenkapital | Equity capital |
Saved in: