Value relevance and cost of equity capital implications of continuous online voluntary disclosure.

• Main Authors: Koh, Li Tiang., Lim, Kiat Bee., Ng, Siao Hong.
• 其他作者: Asheq Razaur Rahman
• 格式: Final Year Project
• 出版: 2008
• 主題: DRNTU::Business::Accounting::Disclosure
• 在線閱讀: http://hdl.handle.net/10356/8516

This paper examines determinants of voluntary disclosures and impacts of disclosure on cost of equity and firm value. Results demonstrated that size of firm, profitability and leverage affect level of on-line disclosure by firms. Results also suggest that markets recognize the value relevance of vo...