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Information and the Cost of Capital in a Mean‐Variance Efficient Market
16 references·4 citing·31 second hop
Information and the Cost of Capital in a Mean‐Variance Efficient Market (2015)Information and the Cost of Capital in a …Cost of capital and earnings transparency (2013)Cost of capital and earnings …Direct and Mediated Associations among Earnings Quality, Information Asymmetry, and the Cost of Equity (2011)Direct and Mediated Associati…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…If You're so Smart, why Aren't You Rich? Belief Selection in Complete and Incomplete Markets (2006)If You're so Smart, why Aren'…The market pricing of accruals quality (2005)The market pricing of accrual…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Learning, Asset‐Pricing Tests, and Market Efficiency (2002)Learning, Asset‐Pricing Tests…A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital (2002)A Re‐examination of Disclosur…The relevance of the value-relevance literature for financial accounting standard setting (2001)The relevance of the value-re…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Do Markets Favor Agents able to Make Accurate Predictions? (2000)Do Markets Favor Agents able …Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Foundations of Finance. (1977)Foundations of Finance.Risk, Return, and Equilibrium (1971)Risk, Return, and EquilibriumR&D Disclosures and Capitalization under IAS 38—Evidence on the Interplay between National Institutional Regulations and IFRS Adoption (2020)R&D Disclosures and Capitaliz…Accounting information, disclosure, and expected utility: Do investors really abhor uncertainty? (2020)Accounting information, discl…Determinants and Consequences of a Voluntary Turn Away from IFRS to Local GAAP: Evidence from Switzerland (2017)Determinants and Consequences…Mandatory Disclosure Quality, Inside Ownership, and Cost of Capital (2014)Mandatory Disclosure Quality,…Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)The Cross-Section of Expected Stock Returns (1992)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Conservatism in Accounting Part I: Explanations and Implications (2003)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Legal Determinants of External Finance (1997)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Earnings quality: Evidence from the field (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Dissecting green returns (2022)An Empirical Evaluation of Accounting Income Numbers (1968)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)International Accounting Standards and Accounting Quality (2008)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital (2004)Information Uncertainty and Stock Returns (2006)Does the Stock Market Overreact? (1985)Multifactor Explanations of Asset Pricing Anomalies (1996)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)
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References

  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 2002A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital1,457 cited
  • 1977Foundations of Finance.1,128 cited
  • 1971Risk, Return, and Equilibrium539 cited
  • 2000Do Markets Favor Agents able to Make Accurate Predictions?412 cited
  • 2013Cost of capital and earnings transparency388 cited
  • 2006If You're so Smart, why Aren't You Rich? Belief Selection in Complete and Incomplete Markets386 cited
  • 2002Learning, Asset‐Pricing Tests, and Market Efficiency

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377 cited
  • 2011Direct and Mediated Associations among Earnings Quality, Information Asymmetry, and the Cost of Equity370 cited
  • Cited by

    • 2017Determinants and Consequences of a Voluntary Turn Away from IFRS to Local GAAP: Evidence from Switzerland26 cited
    • 2014Mandatory Disclosure Quality, Inside Ownership, and Cost of Capital23 cited
    • 2020R&D Disclosures and Capitalization under IAS 38—Evidence on the Interplay between National Institutional Regulations and IFRS Adoption19 cited
    • 2020Accounting information, disclosure, and expected utility: Do investors really abhor uncertainty?19 cited