Accounting
Does Risk Disclosure Affect Firm's Cost of Capital?

Saeed Pakdelan; Alireza Azarberahman; Sara Akbari; Jalal Azarberahman

Volume 8, Issue 11 , November 2021, , Pages 816-837

https://doi.org/10.5281/zenodo.5988549

Abstract
  Risk disclosure refers to providing information to the user to inform of any opportunities or threats .Theoretically, disclosure mainly aims to reduce the information asymmetry as well as investor uncertainty, thereby indirectly lowering the equity cost. An advantage of risk disclosure is its effectiveness ...  Read More