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INFORMATION DISCLOSURE POLICIES: EVIDENCE FROM THE ELECTRICITY INDUSTRY

✍ Scribed by MAGALI DELMAS; MARIA J. MONTES-SANCHO; JAY P. SHIMSHACK

Book ID
110929829
Publisher
Oxford University Press
Year
2010
Tongue
English
Weight
190 KB
Volume
48
Category
Article
ISSN
0095-2583

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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