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