Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets - Archive ouverte HAL
Article Dans Une Revue Journal of International Accounting, Auditing and Taxation Année : 2019

Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets

Maha Khalifa
  • Fonction : Auteur
Haykel Zouaoui
Hakim Ben Othman
Khaled Hussainey

Dates et versions

hal-03664648 , version 1 (11-05-2022)

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Maha Khalifa, Haykel Zouaoui, Hakim Ben Othman, Khaled Hussainey. Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets. Journal of International Accounting, Auditing and Taxation, 2019, 36, pp.100272. ⟨10.1016/j.intaccaudtax.2019.100272⟩. ⟨hal-03664648⟩
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