Examination of contemporary disclosure levels and the cost of capital

• 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
• Institution: Nanyang Technological University

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...