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Disclosure, conservatism and the cost of equity capital: A review of the foundation literature

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References

1993Common risk factors in the returns on stocks and bonds26,615 cited
2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
1981The relationship between return and market value of common stocks5,928 cited
1979Reliability and Validity Assessment5,882 cited
1986Asset pricing and the bid-ask spread5,087 cited
1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
1997Disclosure level and the cost of equity capital.3,577 cited
2007Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis3,357 cited
2004Information and the Cost of Capital3,057 cited
2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
2010The financial reporting environment: Review of the recent literature2,622 cited
2007Accounting Information, Disclosure, and the Cost of Capital

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2,582 cited

2004Costs of Equity and Earnings Attributes2,387 cited

Cited by

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2017Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda46 cited
2021Integrated reporting disclosure alignment levels in annual reports by listed firms in Vietnam and influencing factors44 cited
2015Emerging trends in Asia-Pacific finance research: A review of recent influential publications and a research agenda42 cited
2014Can investing in corporate social responsibility lower a company's cost of capital?41 cited
2021Do IFRS disclosure requirements reduce the cost of capital? Evidence from Australia31 cited
2013Some personal observations on the debate on the link between financial reporting quality and the cost of equity capital31 cited
2018Value relevance of environmental, social and governance disclosure31 cited
2014Disaggregation, auditor conservatism and implied cost of equity capital: An international evidence from the GCC30 cited
2014Mandatory IFRS adoption and the cost of Equity Capital. Evidence from Spanish Firms26 cited
2018The signalling role of audit committee characteristics and the cost of equity capital25 cited
2013Using student subjects in experimental research: a challenge to the practice of using students as a proxy for taxpayers22 cited
2016The relationship between the outside financing and the quality of financial reporting: evidence from Iran21 cited
2018Idiosyncratic information and the cost of equity capital: A meta-analytic review of the literature19 cited