会议论文摘要：
This paper aims to examine the relationships among the information quality, voluntary disclosure and the cost of equity capital in China by a sample of listed corporations being exist before 2001.The results of empirical investigation show that there is a significant negative correlation between the information quality and the cost of equity capital, while nothing between the voluntary disclosure and the cost of equity capital, holding the operating risk, financial risk, bankrupt cost, turnover, B/M and corporation size fixed. And it also gives strong evidence that there is a significant positive correlation between the information quality and the voluntary disclosure.
