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CEO social capital and implied cost of capital: Based on the empirical evidence of Chinese family businesses. [PDF]
Qi Y, Zou Y, Shi F.
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Bridging the digital health divide: digital endowment, informal social participation, and health inequality among older adults. [PDF]
Cui Y, Bao H, Wen K, Wen H.
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The Colombian Medical Cannabis Paradox: A Scoping Review of Structural Barriers and Health Inequity. [PDF]
Marín Arroyave OP, León Cruz P.
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Embedding equitable placement opportunities in undergraduate science degrees. [PDF]
Wiredu-Boakye D +3 more
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Impact of Medical-Prevention Integration on Resource Utilization Efficiency in Chronic Disease Management Among Older Adults: Ethical and Economic Perspectives. [PDF]
Huang XM +5 more
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Policies to promote affordability and access across the life cycle of costly new drugs.
Kruja K +5 more
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Comparability and Cost of Equity Capital
Accounting Horizons, 2017SYNOPSIS We investigate how the comparability of a company's financial statements is related to its cost of equity capital. The Financial Accounting Standards Board's (FASB 2010) Statement of Financial Accounting Concept No. 8 proposes that comparability is a key tenet of accounting because it allows users of financial statements to ...
Imhof, Michael J. +2 more
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