Keywords: Integrated reporting
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Journal Articles
Managerial Finance (2026) 52 (5): 833–851.
Published: 24 September 2025
...Antonios Persakis; Michail Nerantzidis; Athanasios Pavlopoulos Purpose This paper explores the relationship between integrated reporting quality (IRQ) and the main components of the cost of capital, namely the cost of equity and the cost of debt, in the financial sector. Design/methodology...

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