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Pricing Models (CAPM) und der Arbitrage Pricing Theory (APT) Einflussgrößen erwarteter Renditen in den Emerging Markets …
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Applying path analysis, we examine how eXtensible Business Reporting Language (XBRL) in China affects the cost of equity capital. Using a one-group pre- and post-test design, we find that XBRL reduces the cost of equity capital and that XBRL strengthens the direct linkage of the inverse...
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