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The economic value of regulated disclosure: Evidence from the banking sector

✍ Scribed by Solomon Tadesse


Book ID
116591913
Publisher
Elsevier Science
Year
2006
Tongue
English
Weight
303 KB
Volume
25
Category
Article
ISSN
0278-4254

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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