%0 Journal Article %T Corporate governance, SFAS 157 and cost of equity capital: evidence from US financial institutions %A Huang, Hua-Wei %A Dao, Mai %A Fornaro, James %J Review of Quantitative Finance and Accounting %V 46 %N 1 %P 141-177 %@ 0924-865X %D 2014-07-06 %I Springer US %~ DeepDyve