Matches in SemOpenAlex for { <https://semopenalex.org/work/W3121468009> ?p ?o ?g. }
Showing items 1 to 100 of
100
with 100 items per page.
- W3121468009 abstract "[enter Abstract Body]Prior literature shows that financial statement amounts are relevant for investor decisions only when there is appropriate economic and legal infrastructure (Ball 2001). We thus investigate international variability in the pricing of accounting information using ex-ante cost of equity capital estimates. We focus on accrual quality and accounting loss as indicators of firm risk in financial statements. The evidence suggests that accounting information is factored into ex-ante cost of equity capital in countries with strong economic and legal infrastructures but not in those with weak infrastructures. Our findings support Ball's notion that the role financial reporting plays in a capital market depends on the strength of economic and legal infrastructure." @default.
- W3121468009 created "2021-02-01" @default.
- W3121468009 creator A5006823456 @default.
- W3121468009 creator A5016052785 @default.
- W3121468009 creator A5055771321 @default.
- W3121468009 date "2008-01-01" @default.
- W3121468009 modified "2023-09-25" @default.
- W3121468009 title "The Relation between Accounting Information-Based Firm Risk Proxies and Cost of Equity Capital Across Countries" @default.
- W3121468009 doi "https://doi.org/10.2139/ssrn.1316475" @default.
- W3121468009 hasPublicationYear "2008" @default.
- W3121468009 type Work @default.
- W3121468009 sameAs 3121468009 @default.
- W3121468009 citedByCount "0" @default.
- W3121468009 crossrefType "journal-article" @default.
- W3121468009 hasAuthorship W3121468009A5006823456 @default.
- W3121468009 hasAuthorship W3121468009A5016052785 @default.
- W3121468009 hasAuthorship W3121468009A5055771321 @default.
- W3121468009 hasConcept C10138342 @default.
- W3121468009 hasConcept C106159729 @default.
- W3121468009 hasConcept C121955636 @default.
- W3121468009 hasConcept C122251271 @default.
- W3121468009 hasConcept C139719470 @default.
- W3121468009 hasConcept C143910263 @default.
- W3121468009 hasConcept C144133560 @default.
- W3121468009 hasConcept C149866677 @default.
- W3121468009 hasConcept C162324750 @default.
- W3121468009 hasConcept C162704800 @default.
- W3121468009 hasConcept C163867264 @default.
- W3121468009 hasConcept C175444787 @default.
- W3121468009 hasConcept C17744445 @default.
- W3121468009 hasConcept C181622380 @default.
- W3121468009 hasConcept C182299520 @default.
- W3121468009 hasConcept C186027771 @default.
- W3121468009 hasConcept C199539241 @default.
- W3121468009 hasConcept C199728807 @default.
- W3121468009 hasConcept C25188504 @default.
- W3121468009 hasConcept C2776943663 @default.
- W3121468009 hasConcept C2781032883 @default.
- W3121468009 hasConcept C2781426361 @default.
- W3121468009 hasConcept C2993628901 @default.
- W3121468009 hasConcept C34447519 @default.
- W3121468009 hasConcept C44750222 @default.
- W3121468009 hasConcept C4577558 @default.
- W3121468009 hasConcept C58202505 @default.
- W3121468009 hasConcept C74734477 @default.
- W3121468009 hasConceptScore W3121468009C10138342 @default.
- W3121468009 hasConceptScore W3121468009C106159729 @default.
- W3121468009 hasConceptScore W3121468009C121955636 @default.
- W3121468009 hasConceptScore W3121468009C122251271 @default.
- W3121468009 hasConceptScore W3121468009C139719470 @default.
- W3121468009 hasConceptScore W3121468009C143910263 @default.
- W3121468009 hasConceptScore W3121468009C144133560 @default.
- W3121468009 hasConceptScore W3121468009C149866677 @default.
- W3121468009 hasConceptScore W3121468009C162324750 @default.
- W3121468009 hasConceptScore W3121468009C162704800 @default.
- W3121468009 hasConceptScore W3121468009C163867264 @default.
- W3121468009 hasConceptScore W3121468009C175444787 @default.
- W3121468009 hasConceptScore W3121468009C17744445 @default.
- W3121468009 hasConceptScore W3121468009C181622380 @default.
- W3121468009 hasConceptScore W3121468009C182299520 @default.
- W3121468009 hasConceptScore W3121468009C186027771 @default.
- W3121468009 hasConceptScore W3121468009C199539241 @default.
- W3121468009 hasConceptScore W3121468009C199728807 @default.
- W3121468009 hasConceptScore W3121468009C25188504 @default.
- W3121468009 hasConceptScore W3121468009C2776943663 @default.
- W3121468009 hasConceptScore W3121468009C2781032883 @default.
- W3121468009 hasConceptScore W3121468009C2781426361 @default.
- W3121468009 hasConceptScore W3121468009C2993628901 @default.
- W3121468009 hasConceptScore W3121468009C34447519 @default.
- W3121468009 hasConceptScore W3121468009C44750222 @default.
- W3121468009 hasConceptScore W3121468009C4577558 @default.
- W3121468009 hasConceptScore W3121468009C58202505 @default.
- W3121468009 hasConceptScore W3121468009C74734477 @default.
- W3121468009 hasLocation W31214680091 @default.
- W3121468009 hasOpenAccess W3121468009 @default.
- W3121468009 hasPrimaryLocation W31214680091 @default.
- W3121468009 hasRelatedWork W146864474 @default.
- W3121468009 hasRelatedWork W1549409207 @default.
- W3121468009 hasRelatedWork W1602042667 @default.
- W3121468009 hasRelatedWork W1795815904 @default.
- W3121468009 hasRelatedWork W1864971181 @default.
- W3121468009 hasRelatedWork W1999000870 @default.
- W3121468009 hasRelatedWork W2046466651 @default.
- W3121468009 hasRelatedWork W2052932871 @default.
- W3121468009 hasRelatedWork W2160003186 @default.
- W3121468009 hasRelatedWork W2269584897 @default.
- W3121468009 hasRelatedWork W2271993639 @default.
- W3121468009 hasRelatedWork W2378562913 @default.
- W3121468009 hasRelatedWork W3121614634 @default.
- W3121468009 hasRelatedWork W3122420571 @default.
- W3121468009 hasRelatedWork W3122781896 @default.
- W3121468009 hasRelatedWork W3124644080 @default.
- W3121468009 hasRelatedWork W3125773627 @default.
- W3121468009 hasRelatedWork W3175991710 @default.
- W3121468009 hasRelatedWork W1894127832 @default.
- W3121468009 hasRelatedWork W2182967581 @default.
- W3121468009 isParatext "false" @default.
- W3121468009 isRetracted "false" @default.
- W3121468009 magId "3121468009" @default.
- W3121468009 workType "article" @default.