Role of analyst following in the relationship between integrated reporting quality irq disclosure and cost of equity capital in developed markets
The study aims to examine the role of analyst following (AF) in the relationship between IR quality (IRQ) disclosures and implied cost of equity capital (ICC) in the developed market in Australia and New Zealand. The study also examined whether companies with higher-quality integrated reporting (IR)...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Horizon Research Publishing Corporation
2022
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| Online Access: | http://psasir.upm.edu.my/id/eprint/103115/ http://psasir.upm.edu.my/id/eprint/103115/1/103115.pdf |