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Does intellectual capital disclosure reduce an IPO's cost of capital?
16 references·6 citing·28 second hop
Does intellectual capital disclosure reduce an IPO's cost of capital? (2007)Does intellectual capital disclosure redu…A Review of IPO Activity, Pricing, and Allocations (2002)A Review of IPO Activity, Pri…Intangibles: Management, Measurement, and Reporting (2001)Intangibles: Management, Meas…Essays on disclosure (2001)Essays on disclosureThe Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …The Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…The capitalization, amortization, and value-relevance of R&D (1996)The capitalization, amortizat…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Market liquidity and volume around earnings announcements (1994)Market liquidity and volume a…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Venture Capitalist Certification in Initial Public Offerings (1991)Venture Capitalist Certificat…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Initial Public Offerings and Underwriter Reputation (1990)Initial Public Offerings and …Investment banking, reputation, and the underpricing of initial public offerings (1986)Investment banking, reputatio…Does increased disclosure of intangible assets enhance liquidity around new equity offerings? (2019)Does increased disclosure of …Corporate governance and target price accuracy (2019)Corporate governance and targ…Disentangling the Effects of Corporate Disclosure on the Cost of Equity Capital (2014)Disentangling the Effects of …Intellectual capital reporting in a South Asian country: evidence from Bangladesh (2011)Intellectual capital reportin…The nature and extent of voluntary intellectual capital disclosures by Australian and UK biotechnology companies (2010)The nature and extent of volu…Intellectual capital disclosures in Japanese IPO prospectuses (2009)Intellectual capital disclosu…Coefficient Alpha and the Internal Structure of Tests (1951)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)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Role of Market Forces in Assuring Contractual Performance (1981)Why new issues are underpriced (1986)Underwriter Reputation, Initial Returns, and the Long‐Run Performance of IPO Stocks (1998)Specification Tests in Econometrics (1978)Why Firms Voluntarily Disclose Bad News (1994)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Theory of Rational Option Pricing (1973)MEDIA LEGITIMATION EFFECTS IN THE MARKET FOR INITIAL PUBLIC OFFERINGS. (2003)Why Has IPO Underpricing Changed Over Time (2004)Theory of rational option pricing (2005)Auditor independence, ‘low balling’, and disclosure regulation (1981)Financial Intermediation, Loanable Funds, and The Real Sector (1997)The economics of small business finance: The roles of private equity and debt markets in the financial growth cycle (1998)Interorganizational Endorsements and the Performance of Entrepreneurial Ventures (1999)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Common risk factors in the returns on stocks and bonds (1993)Influencing Initial Public Offering Investors with Prestige: Signaling with Board Structures (2003)In Search of Attention (2011)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)How does financial reporting quality relate to investment efficiency? (2009)
this work references cited by second hop

References

  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 1986Investment banking, reputation, and the underpricing of initial public offerings2,581 cited
  • 2001Essays on disclosure2,478 cited
  • 2002A Review of IPO Activity, Pricing, and Allocations2,452 cited
  • 1990Initial Public Offerings and Underwriter Reputation2,442 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 1991Venture Capitalist Certification in Initial Public Offerings2,322 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 1996The capitalization, amortization, and value-relevance of R&D1,947 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 2001Intangibles: Management, Measurement, and Reporting1,832 cited

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1994
Market liquidity and volume around earnings announcements
1,786 cited

Cited by

  • 2010The nature and extent of voluntary intellectual capital disclosures by Australian and UK biotechnology companies61 cited
  • 2011Intellectual capital reporting in a South Asian country: evidence from Bangladesh60 cited
  • 2014Disentangling the Effects of Corporate Disclosure on the Cost of Equity Capital56 cited
  • 2009Intellectual capital disclosures in Japanese IPO prospectuses51 cited
  • 2019Corporate governance and target price accuracy28 cited
  • 2019Does increased disclosure of intangible assets enhance liquidity around new equity offerings?23 cited