Orens, Raf; Aerts, Walter; Lybaert, Nadine - In: Review of Accounting and Finance 12 (2013) April, pp. 130-147
Purpose – This paper seeks to examine the association between a firm's extent and precision of customer value disclosure and its implied cost of equity capital. In addition, it aims to investigate whether industry competition intensity attenuates this association. Design/methodology/approach...
