Disclosure and the cost of capital : evidence from the market's reaction to firm voluntary adoption of IAS
Year of publication: |
2009
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Authors: | Karamanou, Irene ; Nishiotis, George P. |
Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 36.2009, 7/8, p. 793-821
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Subject: | Selbstverpflichtung | Voluntary agreement | IFRS | Auskunftspflicht | Disclosure regulation | Kapitalkosten | Cost of capital | Internationales Investitionsrecht | International investment law | Signalling |
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