Disclosure, conservatism and the cost of equity capital: A review of the foundation literature

Accounting and Finance

Volumn 51, Issue 1, 2011, Pages 2-49

  Artiach, Tracy C ^a   Clarkson, Peter M ^a,b  

^a UNIVERSITY OF QUEENSLAND   (Australia)

^b SIMON FRASER UNIVERSITY   (Canada)

Author keywords

Conservatism; Cost of equity capital; Disclosure; Diversifiability; M41

Indexed keywords

EID: 79952083401     PISSN: 08105391     EISSN: 1467629X     Source Type: Journal    
DOI: 10.1111/j.1467-629X.2010.00387.x     Document Type: Review

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