The impact of annual reports transparency and comment letters on the cost of debt : evidence for China

Xiuli Zhu, Xiaohui Li, Kexin Zhou, Yuying Yu

Year of publication:	2023
Authors:	Xiuli, Zhu ; Li, Xiaohui ; Zhou, Kexin ; Yu, Yuying
Published in:	Pacific-Basin finance journal. - Amsterdam [u.a.] : Elsevier, ISSN 0927-538X, ZDB-ID 1343420-2. - Vol. 77.2023, p. 1-21
Subject:	Annual report comment letters \| Cost of debt \| Information transparency \| Regulation effects \| China \| Kapitalkosten \| Cost of capital \| Regulierung \| Regulation

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