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This study examines the effect of mandatory disclosure on cost of equity capital. The level of disclosure is identified by comparison of annual reports of sampled firms having year end 29/12/1379, with the requirement of Iranian Accounting Standards which became compulsory by 1/1/1378, company’s law...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2003-12-01
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| Series: | تحقیقات مالی |
| Subjects: | |
| Online Access: | https://jfr.ut.ac.ir/article_11338_faa3f4ab2ee0c2156bb7cf30c251e529.pdf |