Direct and mediated associations among earnings quality, information asymmetry and the cost of equity

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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書目詳細資料
Main Authors:	BHATTACHARYA, Nilabhra, Ecker, Frank, Olsson, Per, Schipper, Katherine
格式:	text
語言:	English
出版:	Institutional Knowledge at Singapore Management University 2012
主題:	path analysis earnings quality information asymmetry Accounting Corporate Finance
在線閱讀:	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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