𝔖 Bobbio Scriptorium
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Disclosure Strategies and Cost of Capital

✍ Scribed by Francisco Bravo Urquiza; María Cristina Abad Navarro; Marco Trombetta


Book ID
115559970
Publisher
John Wiley and Sons
Year
2012
Tongue
English
Weight
125 KB
Volume
33
Category
Article
ISSN
0143-6570

No coin nor oath required. For personal study only.


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We test the relation between financial and social disclosure and the cost of equity capital for a sample of Canadian firms with year-ends in 1990, 1991 and 1992. We find that, consistent with prior research, the quantity and quality of financial disclosure is negatively related to the cost of equity