A Study on the Effect of Fair Value Hierarchy upon Cost of Capital Through the Convergence of Market Risk Management and Audit Quality

  • Oh H
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Abstract

The data of fair value hierarchy is expected to contain different degree of measurement error, information asymmetry, and information risk by the level of hierarchy. Thus, this study …

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Oh, H.-T. (2015). A Study on the Effect of Fair Value Hierarchy upon Cost of Capital Through the Convergence of Market Risk Management and Audit Quality. Journal of the Korea Convergence Society, 6(5), 1–8. https://doi.org/10.15207/jkcs.2015.6.5.001

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