@inproceedings{inproceedingsbc8dd0b6,
title   = {A preliminary framework to estimate and disclose ex-ante cost of capital for (fair) valuation},
author = {Cia, Josilmar Cordenonssi and Perera, Luiz Carlos Jacob and Cia, Joanília Neide de Sales},
year = {2009},
publisher = {International Association for Accounting Education and Research - IAAER},
booktitle   = {International Accounting Congress - IAAER & ANPCONT}
}