Study on the association between cost of equity capital and the disclosure level of SES-listed companies.
Khew, Mui Khin.
Soh, Sabrina Mei Yen.
Yeow, Hui Cheng.
Date of Issue1999
College of Business (Nanyang Business School)
Prior theoretical and empirical studies have shown that greater disclosure is associated with a lower cost of equity capital. This research is undertaken to examine if there is a negative association between cost of equity capital and voluntary disclosure level for Singapore companies. 127 SES-listed companies in the financial year 1996 are categorized into 12 sectors and an empirical analysis is conducted.
Final Year Project (FYP)
Nanyang Technological University