Disaggregation, auditor conservatism and implied cost of equity capital: An international evidence from the GCC

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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...

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Bibliographic Details
Main Authors:	Al-Hadi, Ahmed Khamis Hamdan, Taylor, Grantley, Hossain, M.
Format:	Journal Article
Published:	Elsevier BV, North-Holland 2015
Online Access:	http://hdl.handle.net/20.500.11937/13412

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