Web-Based Non-Financial Disclosure and Cost of Finance

Journal of Business Finance and Accounting

Volumn 37, Issue 9-10, 2010, Pages 1057-1093

  Orens, Raf ^a   Aerts, Walter ^b   Cormier, Denis ^c  

^a UNIVERSITY OF LEUVEN   (Belgium)

^b UNIVERSITY OF ANTWERP   (Belgium)

^c UNIVERSITÉ DU QUÉBEC À MONTRÉAL   (Canada)

Author keywords

Continental Europe; Cost of debt capital; Cost of finance; Endogeneity; Implied cost of equity capital; Information asymmetry; Internet reporting; Non financial disclosure; North America; Web disclosure

Indexed keywords

EID: 78650493653     PISSN: 0306686X     EISSN: 14685957     Source Type: Journal    
DOI: 10.1111/j.1468-5957.2010.02212.x     Document Type: Article

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