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Keywords: path analysis
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Journal Articles
Journal of International Accounting Research (2015) 14 (2): 123–145.
Published: 01 September 2015
...Songsheng Chen; Ling Harris; Wenying Li; Donglin Wu ABSTRACT Applying path analysis, we examine how eXtensible Business Reporting Language (XBRL) in China affects the cost of equity capital. Using a one-group pre- and post-test design, we find that XBRL reduces the cost of equity capital...
