The Impact of Information Disclosure Quality on the Cost of Equity Financing—Based on Time Series Perspective - Journal of Financial Risk Management

JFRM > Vol.5 No.3, September 2016

Journal of Financial Risk Management

Volume 5, Issue 3 (September 2016)

ISSN Print: 2167-9533 ISSN Online: 2167-9541

Google-based Impact Factor: 1.92 Citations

The Impact of Information Disclosure Quality on the Cost of Equity Financing—Based on Time Series Perspective ()

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Download as PDF (Size: 297KB) PP. 107-112

DOI: 10.4236/jfrm.2016.53012 2,368 Downloads 4,914 Views Citations

Author(s)

Gu Yu, Boyu Wang

Affiliation(s)

Beijing Wuzi University, Beijing, China.

ABSTRACT

Listed company information disclosure quality attracts more and more attention to capital subject. Great changes have occurred in the ways and content of information disclosure, and the mainstream has recognized by point of view that the increase of information disclosure quality will reduce the cost of equity financing. Under the background of the different periods of the accounting system, changes in the quality of information disclosure of listed companies will affect the cost of the company’s equity in varying degrees from the perspective of time series of listed company information disclosure quality and the cost of equity financing.

KEYWORDS

Information Disclosure Quality, Equity Financing Cost, Time Series

Share and Cite:

Yu, G. and Wang, B. (2016) The Impact of Information Disclosure Quality on the Cost of Equity Financing—Based on Time Series Perspective. Journal of Financial Risk Management, 5, 107-112. doi: 10.4236/jfrm.2016.53012.

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