Does Mandatory Ifrs Adoption and Macroeconomic Factors Affect Cost of Equity Capital? Empirical Evidence From South African Listed Firms

Purpose: This paper investigates the collaboration of International Financial Reporting Standards (IFRS) adopted and macroeconomic variables interaction with information asymmetry, analysts following and managerial opportunism affecting the cost of equity capital, and also influence investor’s deci...

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Bibliographic Details
Main Authors: Michael Yeboah, Andrast Akacs
Format: Article
Language:English
Published: CSRC Publishing 2019-06-01
Series:Journal of Accounting and Finance in Emerging Economies
Subjects:
Online Access:http://publishing.globalcsrc.org/ojs/index.php/jafee/article/view/725