𝔖 Bobbio Scriptorium
✦   LIBER   ✦

Firm size, disclosure and cost of equity capital

✍ Scribed by Embong, Zaini; Mohd‐Saleh, Norman; Sabri Hassan, Mohamat

Book ID
120322745
Publisher
Emerald Group Publishing Limited
Year
2012
Tongue
English
Weight
164 KB
Volume
20
Category
Article
ISSN
1321-7348

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✍ Alan J. Richardson; Michael Welker 📂 Article 📅 2001 🏛 Elsevier Science 🌐 English ⚖ 200 KB

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