International Financial Reporting Standards, institutional infrastructures, and implied cost of equity capital around the world
Year of publication: |
2014
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Authors: | Kim, Jeong-bon ; Shi, Haina ; Zhou, Jing |
Published in: |
Review of quantitative finance and accounting. - New York, NY : Springer, ISSN 0924-865X, ZDB-ID 1087855-5. - Vol. 42.2014, 3, p. 469-507
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Subject: | International financial reporting standards (IFRS) | Cost of equity capital | Institutional infrastructure | Governance mechanism | Enforcement mechanism | IFRS | Kapitalkosten | Cost of capital | Welt | World | Institutionelle Infrastruktur | Eigenkapital | Equity capital | Corporate Governance | Corporate governance |
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