Mandatory Disclosure Quality, Inside Ownership, and Cost of Capital
This paper examines whether and how inside ownership mediates the relation between disclosure quality and the cost of capital. Both ownership and more transparent reporting have the potential to align incentives between managers and investors thereby reducing systematic risk. Employing a large globa...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Article |
| Language: | en_US |
| Published: |
Taylor & Francis
2015
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| Online Access: | http://hdl.handle.net/1721.1/98538 https://orcid.org/0000-0001-9424-3406 https://orcid.org/0000-0003-1231-7374 |