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Does earnings transparency is relevant for the cost of debt such as for the cost of equity in a cross-country perspective?

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Abstract:

The aim of this study was to evaluate the effect of earnings transparency on the cost of debt (Ki). Previous literature has demonstrated that earnings transparency is able to reduce the cost of equity (Ke). However, our main hypothesis it that this finding not necessary remains the same when considered the cost of debt. Most specifically, because investors and creditors have different interests, concerns, and views about financial statements and accounting procedures. Our findings supported this conceptual argument indicating that while the increase in earnings transparency reduces the Ke, this trend there is no impact on Ki as previously supposed.
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Author's Keywords:

Earnings Transparency; Cost of Debt; Cost of Equity.
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Association:
Name: BALAS
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http://http://www.balas.org/


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URL: http://citation.allacademic.com/meta/p1368432_index.html
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MLA Citation:

Flores, Eduardo., Sampaio, Joelson., Beiruth, Aziz. and da Silva, Aldy. "Does earnings transparency is relevant for the cost of debt such as for the cost of equity in a cross-country perspective?" Paper presented at the annual meeting of the BALAS, University of San Diego, San Diego, USA, Mar 21, 2018 <Not Available>. 2018-10-15 <http://citation.allacademic.com/meta/p1368432_index.html>

APA Citation:

Flores, E. , Sampaio, J. , Beiruth, A. X. and da Silva, A. F. , 2018-03-21 "Does earnings transparency is relevant for the cost of debt such as for the cost of equity in a cross-country perspective?" Paper presented at the annual meeting of the BALAS, University of San Diego, San Diego, USA Online <APPLICATION/PDF>. 2018-10-15 from http://citation.allacademic.com/meta/p1368432_index.html

Publication Type: Conference Paper/Unpublished Manuscript
Review Method: Peer Reviewed
Abstract: The aim of this study was to evaluate the effect of earnings transparency on the cost of debt (Ki). Previous literature has demonstrated that earnings transparency is able to reduce the cost of equity (Ke). However, our main hypothesis it that this finding not necessary remains the same when considered the cost of debt. Most specifically, because investors and creditors have different interests, concerns, and views about financial statements and accounting procedures. Our findings supported this conceptual argument indicating that while the increase in earnings transparency reduces the Ke, this trend there is no impact on Ki as previously supposed.


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