Disclosure Level and the Cost of Capital

@inproceedings{Botosan1997DisclosureLA,
  title={Disclosure Level and the Cost of Capital},
  author={Christine A. Botosan},
  year={1997}
}
The effect of disclosure level on the cost of equity capital is a matter of considerable interest and importance to the financial reporting community. However, the association between disclosure level and cost of equity capital is not well established and has been difficult to quantify. In this paper I examine the association between disclosure level and the cost of equity capital by regressing firm-specific estimates of cost of equity capital on market beta, firm size and a self-constructed… CONTINUE READING

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