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Keywords: cost of equity capital
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Journal Articles
Comparability and Cost of Equity Capital
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2017) 31 (2): 125–138.
Published: 01 June 2017
...Michael J Imhof; Scott E. Seavey; David B. Smith SYNOPSIS We investigate how the comparability of a company's financial statements is related to its cost of equity capital. The Financial Accounting Standards Board's ( FASB 2010 ) Statement of Financial Accounting Concept No. 8 proposes...