Effect of Conservatism and Disclosure on the Cost of Equity Capital
In this paper has been studied the role of conservatism and disclosure in the reduction of Cost of Equity Capital. Theoretically, conservatism and disclosure can be influenced on the cost of capital with decrease the Agency costs and Information asymmetry. Therefore, this study wants to test the sep...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2013-09-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_585_e50e6e0eb9db997d074473fe5c4cbd8c.pdf |