Examination of contemporary disclosure levels and the cost of capital

Examination of contemporary disclosure levels and the cost of capital

We extended Botosan by adding to her disclosure index, governance-related disclosure items drawn from S&P Transparency and Disclosure study. The set of disclosure items formed the basis of disclosure benchmark for our data set to examine the association between WACC and other firm values against...

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Bibliographic Details
Main Authors: Boon, Christine Jin Ting, Heng, Hwee Ping, Tan, Pei Xin
Other Authors: Asheq Razaur Rahman
Format: Final Year Project
Published: 2008
Subjects:
DRNTU::Business::Accounting::Disclosure
Online Access:http://hdl.handle.net/10356/9452
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Institution: Nanyang Technological University
Description
Summary:We extended Botosan by adding to her disclosure index, governance-related disclosure items drawn from S&P Transparency and Disclosure study. The set of disclosure items formed the basis of disclosure benchmark for our data set to examine the association between WACC and other firm values against disclosures of a broader set.

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