Does accounting quality impact the cost of capital? : an empirical study on the German capital market
Year of publication: |
2021
|
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Authors: | Knipp, Martin ; Zimmermann, Jochen |
Published in: |
International journal of economics and accounting : IJEA. - Genève [u.a.] : Inderscience Enterprises, ISSN 2041-8698, ZDB-ID 2581736-X. - Vol. 10.2021, 1, p. 1-26
|
Subject: | accounting quality | disclosure quality | earnings management | cost of capital | Kapitalkosten | Cost of capital | Deutschland | Germany | Bilanzpolitik | Accounting policy | Rechnungswesen | Accounting | Unternehmenspublizität | Corporate disclosure |
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