... variable because it has been found to influence cost of equity capital. However, this study treats firm size as a moderating variable to the relationship between disclosure and cost of equity capital. The sample comprises 460 firms listed under the Main Board of Bursa Malaysia. Findings The result...

.... Jing Wang can be contacted at: jing.wang@ntu.ac.uk © Emerald Group Publishing Limited 2011 Financial analysis Equity capital Accounting Shares China Globalisation, the global institutionalisation of the equity market and the internationalisation of accounting standards...