The effect of national culture on the relationship between IFRS adoption and the cost of equity capital
Year of publication: |
2018
|
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Authors: | Góis, Alan Diógenes ; Lima, Gerlando A. S. Franco de ; Sousa, Nádia Alves de ; Malacrida, Mara Jane Contrera |
Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 17.2018, 3, p. 69-85
|
Subject: | International Financial Reporting Standards (IFRS) | cost of equity capital | national culture | IFRS | Kapitalkosten | Cost of capital | Eigenkapital | Equity capital | Nationalkultur | National culture | Vergleich | Comparison | Welt | World |
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