Conservatism of earnings and investor protection
This paper reviews the conservatism of earnings and cost of equity to enhancement and improvement of quality information pertaining to earnings quality that leads to the reduction of information asymmetry (information risk) and consequently reduces cost of equity. Review of this paper suggests that...
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| Main Authors: | , , |
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| Format: | Article |
| Published: |
Centre for Promoting Ideas, USA
2011
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| Subjects: | |
| Online Access: | http://eprints.utm.my/id/eprint/39804/ http://ijbssnet.com/journals/Vol._2_No._14;_July_2011/17.pdf |
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| Institution: | Universiti Teknologi Malaysia |