@article{publication-18652, author={Brealey, Richard A and Cooper, Ian A and Habib, Michel A}, doi={10.1111/jbfa.12413}, issn={0306-686X}, journal={Journal of Business Finance and Accounting}, number={1-2}, pages={163-187}, publisher={Wiley-Blackwell Publishing, Inc.}, title={Cost of capital and valuation in the public and private sectors: tax, risk, and debt capacity}, volume=47, year=2020, }