The authors are indebted to Professor Anne Wyatt for her detailed comments on the previous version of this manuscript. All remaining errors and omissions remain our responsibility.
Disclosure, conservatism and the cost of equity capital: A review of the foundation literature
Article first published online: 8 NOV 2010
© 2010 The Authors. Accounting and Finance © 2010 AFAANZ
Accounting & Finance
Volume 51, Issue 1, pages 2–49, March 2011
How to Cite
Artiach, T. C. and Clarkson, P. M. (2011), Disclosure, conservatism and the cost of equity capital: A review of the foundation literature. Accounting & Finance, 51: 2–49. doi: 10.1111/j.1467-629X.2010.00387.x
- Issue published online: 1 MAR 2011
- Article first published online: 8 NOV 2010
- Received 10 March 2009; accepted 5 October 2010 by Robert Faff (Editor).
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