Keywords: Cost of capital
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Journal Articles
Journal of Accounting in Emerging Economies (2017) 7 (3): 369–398.
Published: 14 August 2017
... for the possible endogeneity effect on the parameters estimated for a sample of 91 listed firms on main board of Nigeria Stock Exchange, this study investigates the association of IC disclosure with CMV, namely, cost of capital and market capitalization, and the moderating role of religious and ethnic composition...

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