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Equity Valuation and Current Cost Disclosures: the Case of Mexico

✍ Scribed by Paquita Y. Davis-Friday


Book ID
108516447
Publisher
John Wiley and Sons
Year
2001
Tongue
English
Weight
135 KB
Volume
12
Category
Article
ISSN
0954-1314

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## Abstract The impact of voluntary disclosures on cost of equity capital is of significant interest to investors and managers. Using a disclosure scoring model this association is examined for 135 banks from Europe, North America and Australia. After controlling for the cross‐sectional variation i