Structural equation modeling in archival capital markets research : an empirical application to disclosure and cost of capital
Year of publication: |
2023
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Authors: | Hinson, Lisa A. ; Utke, Steven |
Published in: |
Journal of financial reporting : a publication of the Financial Accounting and Reporting Section of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 2380-2154, ZDB-ID 3063413-1. - Vol. 8.2023, 2, p. 87-130
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Subject: | structural equation modeling | voluntary disclosure | information asymmetry | earnings quality | cost of capital | Kapitalkosten | Cost of capital | Asymmetrische Information | Asymmetric information | Unternehmenspublizität | Corporate disclosure | Kapitalstruktur | Capital structure | Strukturgleichungsmodell | Structural equation model | Finanzmarkt | Financial market | Theorie | Theory |
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