Effect of impairment-testing disclosures on the cost of equity capital
Luc Paugam and Olivier Ramond
| Year of publication: |
June-July 2015
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|---|---|
| Authors: | Paugam, Luc ; Ramond, Olivier |
| Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 42.2015, 5/6, p. 583-618
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| Subject: | impairment test | cost of capital | information risk | disclosures | IAS 36 | Kapitalkosten | Cost of capital | Unternehmenspublizität | Corporate disclosure | IFRS | Auskunftspflicht | Disclosure regulation | Eigenkapital | Equity capital | CAPM |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/jbfa.12113 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011442311