Customer value disclosure and cost of equity capital

Purpose - This paper seeks to examine the association between a firm's extent and precision of customer value disclosure and its implied cost of equity capital. In addition, it aims to investigate whether industry competition intensity attenuates this association.Design methodology approach - T...

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Veröffentlicht in:	Review of accounting & finance 2013-01, Vol.12 (2), p.130-147
Hauptverfasser:	Orens, Raf, Aerts, Walter, Lybaert, Nadine
Format:	Artikel
Sprache:	eng
Schlagworte:	Audited financial statements Balanced Scorecard Brand loyalty Capital costs Competition Credibility Customer relations Customer satisfaction Disclosure Equity capital Investments Investors Stockholders Studies Value creation Websites
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