Effect of intellectual capital disclosure on cost of equity capital: a study on Indian companies

Effect of intellectual capital disclosure on cost of equity capital: a study on Indian companies

Purpose - The impact of the intellectual capital disclosure (ICD) on the cost of equity capital (COEC) is not well established in the aspect of the Indian scenario. So the objective of this paper is to examine not only the overall effect of ICD but also the individual effect of human capital disclos...

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Bibliographic Details
Main Authors: Amitava Mondal, Chiranjit Ghosh
Format: Article
Language:English
Published: Emerald Publishing 2021-06-01
Series:AJAR (Asian Journal of Accounting Research)
Subjects:
disclosure
ic disclosure
cost of equity capital
ic disclosure index
Online Access:https://www.emerald.com/insight/content/doi/10.1108/AJAR-08-2020-0069/full/pdf?title=effect-of-intellectual-capital-disclosure-on-cost-of-equity-capital-a-study-on-indian-companies

Internet

https://www.emerald.com/insight/content/doi/10.1108/AJAR-08-2020-0069/full/pdf?title=effect-of-intellectual-capital-disclosure-on-cost-of-equity-capital-a-study-on-indian-companies

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