Exploring the nonlinear effect of conditional conservatism on the cost of equity capital : evidence from emerging markets

Maha Khalifa, Haykel Zouaoui, Hakim Ben Othman, Khaled Hussainey

Year of publication:	2019
Authors:	Khalifa, Maha ; Zouaoui, Haykel ; Ben Othman, Hakim ; Hussainey, Khaled
Published in:	Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 36.2019, p. 1-24
Subject:	Conditional conservatism \| The cost of equity capital \| Nonlinear \| U-shape \| Emerging countries \| Schwellenländer \| Emerging economies \| Kapitalkosten \| Cost of capital \| Eigenkapital \| Equity capital \| Konservatismus \| Conservatism \| CAPM

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