Cost of equity capital of foreign firms: Did bonding benefits diminish after the SEC's waiver of IFRS to US GAAP reconciliation?
Year of publication: |
2013
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Authors: | Han, Fei ; He, Haihong |
Published in: |
Review of Accounting and Finance. - Emerald Group Publishing. - Vol. 12.2013, July, 3, p. 268-285
|
Publisher: |
Emerald Group Publishing |
Subject: | Bonding hypothesis | Cost of equity capital | Equity capital | Financial reporting | International Financial Reporting Standards | International standards | United States of America | US GAAP reconciliation |
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