Fair value accounting and the cost of equity capital: the moderating effect of risk disclosure

Evidence thus far suggests fair value accounting poses risk and affects firms’ returns in some ways. This research, on a sample of Asian banks, improves the understanding of the information risk effect of fair value accounting by examining the moderating role of risk disclosure in the relationship b...

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Bibliographic Details
Main Authors: Dignah, Ashwag, Abdul Latiff, Radziah, Abdul Karim, Zulkefly, Abdul Rahman, Aisyah
Format: Conference or Workshop Item
Language:English
Published: 2017
Subjects:
Online Access:http://repo.uum.edu.my/21028/1/shsconf_four2017%201%205.pdf
http://repo.uum.edu.my/21028/
http://doi.org/10.1051/shsconf/20173407005
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Institution: Universiti Utara Malaysia
Language: English