Carte Intellectual Capital and Earnings Attributes Mohammadghorban Mehri

Intellectual Capital and Earnings Attributes

Limbă: engleză
Legare: Carte broșată
Disponibilitate: În depozitul extern
Expediem în 8-11 zile
406.50 lei
It is contended among the accounting researchers that information asymmetry could be reduced through...

Informații despre carte

Limbă
engleză
Legare
Carte - Carte broșată
Publicat
2013
Pagini
352
EAN
9783659191565
Enbook ID
02201332
Greutate
483
Dimensiuni
150 x 220 x 18

Descriere completă

It is contended among the accounting researchers that information asymmetry could be reduced through disclosure of accounting information pertaining to quality of earnings and recognition of intellectual capital. Correspondingly, this study examined the effect of accounting earnings attributes and intellectual capital on information asymmetry and consequently cost of equity. The findings of the study has shown that to attract large number of investors and concurrently minimizing the cost of capital, firms generally disclose substantial sets of information especially those related to the earnings attributes and also recognize of intellectual capital in order to facilitate investors in decision process.

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