Disentangling the effects of corporate disclosure on the cost of equity capital : a study of the role of intellectual capital disclosure
Year of publication: |
January 2016
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Authors: | Mangena, Musa ; Li, Jing ; Tauringana, Venancio |
Published in: |
Journal of accounting, auditing & finance. - Thousand Oaks, Calif. : Sage, ISSN 0148-558X, ZDB-ID 83166-9. - Vol. 31.2016, 1, p. 3-27
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Subject: | cost of equity capital | intellectual capital disclosure | financial disclosure | disclosure interactions | Kapitalkosten | Cost of capital | Immaterielle Werte | Intangible assets | Unternehmenspublizität | Corporate disclosure | USA | United States | Auskunftspflicht | Disclosure regulation |
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