Disaggregation, auditor conservatism and implied cost of equity capital: An international evidence from the GCC
This research investigates the association between discretionary disaggregation in mandatory risk disclosures, auditor conservatism and the implied cost of equity capital. Based on a sample of financial firms from the six Gulf Cooperation Council (GCC) countries in the period 2007-2011, we find that...
| Main Authors: | , , |
|---|---|
| Format: | Journal Article |
| Published: |
Elsevier BV, North-Holland
2015
|
| Online Access: | http://hdl.handle.net/20.500.11937/13412 |