Embong, Zaini; Mohd-Saleh, Norman; Hassan, Mohamat Sabri - In: Asian Review of Accounting 20 (2012) July, pp. 119-139
Purpose – Prior studies argue that larger firms could get more net benefit from higher disclosure compared to smaller … formal test on whether larger firms benefit more from higher disclosure compared to the smaller firms. Design …. However, this study treats firm size as a moderating variable to the relationship between disclosure and cost of equity …
