The impact of intellectual capital disclosure on cost of equity capital: A case of French firms
The purpose of this paper is to examine empirically the impact of intellectual capital disclosure (IC) on cost of Equity capital. The empirical research is based on companies listed in the French SBF 120 stock market index. The findings confirm our hypotheses that stipulate the existence of a signif...
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| Pubblicato in: | Journal of Economics, Finance and Administrative Science |
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| Autori principali: | , |
| Natura: | Artigo |
| Lingua: | Inglês |
| Pubblicazione: |
Universidad ESAN
2013
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| Soggetti: | |
| Accesso online: | https://www.redalyc.org/articulo.oa?id=360733614007 |
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