Cost of equity capital of foreign firms: Did bonding benefits diminish after the SEC's waiver of IFRS to US GAAP reconciliation?

Author: Han Fei   He Haihong  

Publisher: Emerald Group Publishing Ltd

ISSN: 1475-7702

Source: Review of Accounting and Finance, Vol.12, Iss.3, 2013-08, pp. : 268-285

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Abstract