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| Author: | Richardson, A. J. Welker, M. |
| Title: | Social disclosure, financial disclosure and the cost of equity capital |
| Journal: | Accounting, Organizations and Society
2001 : OCT-NOV, VOL. 26:7-8, p. 597-616 |
| Index terms: | FINANCIAL REPORTING DISCLOSURE EQUITY CAPITAL CAPITAL COSTS COST ACCOUNTING |
| Language: | eng |
| Abstract: | We test the relation between financial and social disclosure and the cost of equity capital. We find that the quantity and quality of financial disclosure is negatively related to the cost of equity capital for firms with low analyst following. |
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