Effect of Impairment-Testing Disclosures on the Cost of Equity Capital-Reference-Cited by-同舟云学术

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Effect of Impairment-Testing Disclosures on the Cost of Equity Capital

Published:2014 Issue: Volume: Page:
ISSN:1556-5068
Container-title:SSRN Electronic Journal
language:en
Short-container-title:SSRN Journal

Author:

Paugam Luc,Ramond Olivier J.

Publisher

Elsevier BV

Reference80 articles.

1. Earnings quality, insider trading, and cost of capital;D Aboody;Journal of Accounting Research,2005

2. The value relevance of goodwill impairments: Uk evidence;N M Abughazaleh;International Journal of Economics & Finance,2012

3. Evidence on the role of accounting conservatism in monitoring managers' investment decisions;A S Ahmed;Accounting & Finance,2011

4. Impact of mandatory IFRS adoption on conditional conservatism in Europe;P Andr�;ESSEC Working Paper,2014

Cited by 1 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe;Journal of Business Finance & Accounting;2015-02-16

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