The Role of Firms’ Life Cycle Stages on Voluntary Disclosure and Cost of Equity Capital in Brazilian Public Companies

The Role of Firms’ Life Cycle Stages on Voluntary Disclosure and Cost of Equity Capital in Brazilian Public Companies

We examine the effects of firms’ life cycle stages on voluntary disclosure and the cost of equity capital. We also examine the relationship between the interaction of life cycle stages and voluntary disclosures measures on cost of equity capital. Our sample consists of non-financial Brazilian public...

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Bibliographic Details
Main Authors: Paulo Victor Novaes, Jose Elias Almeida
Format: Article
Language:English
Published: FUCAPE Business School 2020-01-01
Series:BBR: Brazilian Business Review
Subjects:
voluntary disclosure
cost of equity capital
implied cost of capital
life cycle stages
emerging market
Online Access:http://www.redalyc.org/articulo.oa?id=123075326001

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