Voluntary disclosure of investment forecasts and the cost of capital : evidence from the treatment effect estimates model
Year of publication: |
2020
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Authors: | Shimada, Yoshinori |
Published in: |
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 2164-2257, ZDB-ID 2659021-9. - Vol. 27.2020, 4, p. 472-489
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Subject: | implied cost of equity capital | Investment forecast disclosure | voluntary disclosure | Unternehmenspublizität | Corporate disclosure | Kapitalkosten | Cost of capital | Prognose | Forecast | Auskunftspflicht | Disclosure regulation | Schätzung | Estimation | Investition | Investment | Panel | Panel study |
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