Fair value accounting and the cost of equity capital of Asian banks

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Fair value accounting and the cost of equity capital of Asian banks

The cost of equity is a measure of the required return by investors. It is desirable for firms, especially banks, to lower the cost of equity. There are a number of factors related to the quality of information disclosed that could influence the cost of equity. The accounting regulators aim to impro...

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Bibliographic Details
Main Authors:	Ashwag Dignah, Radziah Abdul Latiff, Zulkefly Abdul Karim, Aisyah Abdul-Rahman
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2016
Online Access:	http://journalarticle.ukm.my/10828/ http://journalarticle.ukm.my/10828/1/16215-48609-1-PB.pdf

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