@misc{Daske2004,
  author    = {Holger Daske},
  title     = {Economic benefits of adopting IFRS or US-GAAP - have the expected costs of equity capital really decreased?},
  booktitle = {Universit{\"a}t Frankfurt am Main. Fachbereich Wirtschaftswissenschaften: [Working paper series / Finance and accounting] Working paper series, Finance \& Accounting ; No. 131},
  institution = {Wirtschaftswissenschaften},
  series    = {Working paper series / Johann-Wolfgang-Goethe-Universit{\"a}t Frankfurt am Main, Fachbereich Wirtschaftswissenschaften : Finance \& Accounting},
  number    = {131},
  type      = {workingpaper},
  pages     = {78},
  year        = {2004},
}