Quality or quantity? The impact on the cost of equity capital
Samantha Valentim Telles,
Jeice Catrine Cordeiro Moreira
Abstract:This study aimed to investigate the simultaneous impact of information quality and quantity on the cost of equity capital for Brazilian firms listed on the B3 from 2011 to 2021. We also assessed which of the two, quality or quantity, has a greater impact on the cost of equity capital. Accounting quality and information volume are key factors in determining a company's cost of equity capital. While several studies have explored the relationship between these variables, few have examined them simultaneously, and… Show more
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