Direct and mediated associations among earnings quality, information asymmetry and the cost of equity
Using path analysis, we investigate the direct and indirect links between three measures of earnings quality and the cost of equity. Our investigation is motivated by analytical models that specify both a direct link and an indirect link that is mediated by information asymmetry, but do not suggest...
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Main Authors: | BHATTACHARYA, Nilabhra, Ecker, Frank, Olsson, Per, Schipper, Katherine |
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Format: | text |
Language: | English |
Published: |
Institutional Knowledge at Singapore Management University
2012
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Online Access: | https://ink.library.smu.edu.sg/soa_research/960 https://ink.library.smu.edu.sg/context/soa_research/article/1959/viewcontent/DIRECT_AND_MEDIATED_ASSOC.pdf |
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Institution: | Singapore Management University |
Language: | English |
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