Fair value accounting and the cost of equity capital: the moderating effect of risk disclosure

• Main Authors: Dignah, Ashwag, Abdul Latiff, Radziah, Abdul Karim, Zulkefly, Abdul Rahman, Aisyah
• Format: Conference or Workshop Item
• Language: English
• Published: 2017
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/21028/1/shsconf_four2017%201%205.pdf; http://repo.uum.edu.my/21028/; http://doi.org/10.1051/shsconf/20173407005

Evidence thus far suggests fair value accounting poses risk and affects firms’ returns in some ways. This research, on a sample of Asian banks, improves the understanding of the information risk effect of fair value accounting by examining the moderating role of risk disclosure in the relationship b...