Regulation and financial disclosure: The impact of plain English
β Scribed by Loughran, Tim; McDonald, Bill
- Book ID
- 121594760
- Publisher
- Springer US
- Year
- 2013
- Tongue
- English
- Weight
- 431 KB
- Volume
- 45
- Category
- Article
- ISSN
- 0922-680X
No coin nor oath required. For personal study only.
π SIMILAR VOLUMES
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
Policyholders and other claimants in insurance companies are interested in "solidity," i.e., the ability of insurers to meet their claims obligations in both the short run and the long run. Insurance regulators exist in order to represent the interests of consumers. Great emphasis is placed by the r