Voluntary disclosure, earnings quality, and cost of capital
Year of publication: |
2008
|
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Authors: | Francis, Jennifer ; Nanda, Dhananjay ; Olsson, Per |
Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 46.2008, 1, p. 53-99
|
Subject: | Berichtswesen | Reporting | Gewinnermittlung | Profit determination | Entscheidung | Decision | Selbstverpflichtung | Voluntary agreement | Unternehmenspublizität | Corporate disclosure | Kapitalkosten | Cost of capital | Empirische Methode | Empirical method |
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