Whose cost of equity capital reduces after IFRS convergence and why? Heterogeneity evidence from Chinese stock market

  • Min Chen, Xiaohui Qu, Xuejiao Sun
  • China Journal of Accounting Studies, January 2017, Taylor & Francis
  • DOI: 10.1080/21697213.2017.1304539

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http://dx.doi.org/10.1080/21697213.2017.1304539