Intellectual capital disclosure practices and effects on the cost of equity capital: UK evidence

It is argued that one reason for disclosing intellectual capital information is to reduce the information gap between companies and investors and thus reduce the cost of capital. This report investigates the relationship between intellectual capital disclosure and the cost of equity capital.

Published:
1 January 2010
Researchers:
Musa Mangena
Richard Pike
Jing Li
ISBN:
978-1-904574-14-9

Free digital publication

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Topics

  • Corporate and financial reporting
  • Research

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