Do IFRS disclosure requirements reduce the cost of capital? Evidence from Australia-Reference-Cited by-同舟云学术

Do IFRS disclosure requirements reduce the cost of capital? Evidence from Australia

Published:2021-02-10 Issue:3 Volume:61 Page:4669-4701
ISSN:0810-5391
Container-title:Accounting & Finance
language:en
Short-container-title:Accounting & Finance

Author:

Saha Amitav¹^ORCID,Bose Sudipta²^ORCID

Affiliation:

1. School of Business The University of Notre Dame Australia Sydney NSWAustralia

2. Discipline of Accounting and Finance Newcastle Business School University of Newcastle Sydney NSWAustralia

Publisher

Wiley

Subject

Economics, Econometrics and Finance (miscellaneous),Finance,Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/acfi.12744

Reference69 articles.

1. On the ‘Disclosure Initiative – Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View

2. Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions

3. Asset pricing and the bid-ask spread

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

5. Australian Accounting Standards Board (AASB) 2013 Rethinking the path from an objective of economic decision making to a disclosure and presentation framework. AASB Essay 2013‐1.

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