๐”– Bobbio Scriptorium
โœฆ   LIBER   โœฆ

SOCIAL DISCLOSURE, ATTESTATION AND THE SINGLE AUDIT ACT

โœ Scribed by Martin Freedman


Book ID
117979409
Publisher
Elsevier Science
Year
1998
Tongue
English
Weight
38 KB
Volume
9
Category
Article
ISSN
1045-2354

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โœ Alan J. Richardson; Michael Welker ๐Ÿ“‚ Article ๐Ÿ“… 2001 ๐Ÿ› Elsevier Science ๐ŸŒ English โš– 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