Cost Of Equity, Financial Information Disclosure, And Ifrs Adoption: A Literature Review
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References listed on IDEAS
- Rene M. Stulz, 1999. "Globalization of Equity Markets and the Cost of Capital," NBER Working Papers 7021, National Bureau of Economic Research, Inc.
- Barth, Mary E. & Konchitchki, Yaniv & Landsman, Wayne R., 2013. "Cost of capital and earnings transparency," Journal of Accounting and Economics, Elsevier, vol. 55(2), pages 206-224.
- Christensen, Hans B. & Lee, Edward & Walker, Martin, 2007. "Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK," The International Journal of Accounting, Elsevier, vol. 42(4), pages 341-379, December.
- Holger Daske & Luzi Hail & Christian Leuz & Rodrigo Verdi, 2008. "Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences," Journal of Accounting Research, Wiley Blackwell, vol. 46(5), pages 1085-1142, December.
- M. Gietzmann & J. Ireland, 2005. "Cost of Capital, Strategic Disclosures and Accounting Choice," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(3-4), pages 599-634.
- David Easley & Maureen O'hara, 2004. "Information and the Cost of Capital," Journal of Finance, American Finance Association, vol. 59(4), pages 1553-1583, August.
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- Persakis, Anthony & Iatridis, George Emmanuel, 2017. "The joint effect of investor protection, IFRS and earnings quality on cost of capital: An international study," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 46(C), pages 1-29.
- Ricardo Campos-Espinoza & Hanns de la Fuente-Mella & Berta Silva-Palavecinos & David Cademartori-Rosso, 2015. "Adopting the IFRS and its impact on reducing information asymmetry in the Chilean capital market," Netnomics, Springer, vol. 16(3), pages 193-204, December.
- Uwuigbe Uwalomwa & Francis Kehinde Emeni & Olubukunola Ranti Uwuigbe & Oyenike I Oyeleke, 2016. "Mandatory International Financial Reporting Standards Adoption and Cost of Equity Capital in Nigeria," EuroEconomica, Danubius University of Galati, issue 1(35), pages 92-102, may.
More about this item
Keywordscost of equity capital; IFRS; disclosure; information asymmetry;
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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