XBRL and Cost of Capital
碩士 === 國立成功大學 === 會計學系碩博士班 === 100 === This study explores the relation between XBRL and cost of capital. I examine whether voluntary filers of financial information in XBRL format have lower cost of debt and cost of equity relative to their non-adopting peers. The samples collected from the SEC web...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/10921792691378835778 |