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The effect of implementing accounting standards on Swiss companies’ cost of equity capital

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Figure

Figure 4) is derived from the dividend discount formula (Appendix B - Figure 2) and the book value (Appendix B - Figure 3)
Figure 1 – Time sequence
Table 2 - Descriptive Statistics for regression variables
Table 4 - Regression of Cost of Equity Capital on Accounting Standard, Beta, Leverage, Total Assets, Market Value and Book-to-Market
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