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Mandatory IFRS adoption and the cost of equity
capital
: Evidence from Spanish firms
Intangible Capital
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Intangible Capital (1)
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2014 (1)
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cost of equity capital (1)
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financial disclosure (1)
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International Financial Reporting Standards (IFRS) (1)
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mandatory IFRS adoption (1)
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Universitat Oberta de Catalunya (1)
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David Castillo-Merino (1)
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