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Information Risk and the Cost of Capital
16 references·1 citing·40 second hop
Information Risk and the Cost of Capital (2013)Information Risk and the Cost of CapitalThe Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity (2008)The Effect of SOX Internal Co…Accounting Quality and Debt Contracting (2008)Accounting Quality and Debt C…Is accruals quality a priced risk factor? (2007)Is accruals quality a priced …Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…The market pricing of accruals quality (2005)The market pricing of accrual…Information and the Cost of Capital (2004)Information and the Cost of C…Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry (2003)Management of the loss reserv…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Information and the Cost of Capital (2002)Information and the Cost of C…Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Discussion of the Quality of …Price, Financial Quality, and Capital Flows in Insurance Markets (1997)Price, Financial Quality, and…The Impact of Firm Risk on Property-Liability Insurance Prices (1996)The Impact of Firm Risk on Pr…A Market-Based Evaluation of Discretionary Accrual Models (1996)A Market-Based Evaluation of …Optimistic reporting in the property- casualty insurance industry (1992)Optimistic reporting in the p…Efficient Capital Markets: II (1991)Efficient Capital Markets: IIThe economic consequences of accounting choice implications of costly contracting and monitoring (1983)The economic consequences of …RATINGS: IT'S ACCRUAL WORLD (2016)RATINGS: IT'S ACCRUAL WORLDTowards a Positive Theory of the Determination of Accounting Standards. (1978)On financial contracting (1979)Agency Problems and the Theory of the Firm (1980)A Resource-Based Perspective on Information Technology Capability and Firm Performance: An Empirical Investigation1 (2000)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)How does financial reporting quality relate to investment efficiency? (2009)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Corporate financing and investment decisions when firms have information that investors do not have (1984)Trading Is Hazardous to Your Wealth: The Common Stock Investment Performance of Individual Investors (2000)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management (2012)Corporate social responsibility and access to finance (2013)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)A review of archival auditing research (2014)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Internal control and management guidance (2009)Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting? (2013)Voluntary environmental disclosure quality and firm value: Further evidence (2015)Disclosure, Liquidity, and the Cost of Capital (1991)Legal Determinants of External Finance (1997)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Limited-dependent and qualitative variables in econometrics (1983)Econometric Analysis of Cross Section and Panel Data (2001)Corporate Misreporting and Bank Loan Contracting (2007)Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research (2010)The role of information and financial reporting in corporate governance and debt contracting (2010)Continuous Auctions and Insider Trading (1985)Information Uncertainty and Stock Returns (2006)Liquidity and Asset Prices (2006)High idiosyncratic volatility and low returns: International and further U.S. evidence (2008)Earnings management and the performance of seasoned equity offerings1I gratefully acknowledge the comments and suggestions of Philip Berger, Patricia Dechow, Kenneth Gaver (the referee), Robert Holthausen, Wayne Mikkelson (the editor), and Richard Sloan. I also thank Andrew Alford, Brad Barber, Randolph Beatty, Ilia Dichev, Paul Fisher, Gary Gorton, Paul Griffin, David Larcker, Mark Low, Patricia O'Brien, Madhav Rajan, Jay Ritter, Mark Vargus, Robert Verrecchia, Franco Wong, and workshop participants at the 1996 American Accounting Association meetings, Columbia University, Emory University, INSEAD, London Business School, MIT, New York University, Northwestern University, Purdue University, University of California at Davis, University of Chicago, University of Michigan, University of Minnesota, University of Pennsylvania, and Yale University for useful comments. I am indebted to Mark Vargus for access to his FORTRAN sub-routines. Errors and omissions are my responsibility.1 (1998)Capital markets research in accounting (2001)Board, audit committee, culture and earnings management: Malaysian evidence (2006)
this work references cited by second hop

References

  • 1991Efficient Capital Markets: II5,346 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 2004Information and the Cost of Capital3,057 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
  • 2008Accounting Quality and Debt Contracting1,296 cited
  • 1996A Market-Based Evaluation of Discretionary Accrual Models818 cited
  • 2008The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity799 cited
  • 1983The economic consequences of accounting choice implications of costly contracting and monitoring764 cited
  • 2002Information and the Cost of Capital477 cited
  • 2007Is accruals quality a priced risk factor?412 cited
  • 1992Optimistic reporting in the property- casualty insurance industry403 cited
  • 1997Price, Financial Quality, and Capital Flows in Insurance Markets347 cited
  • 1996The Impact of Firm Risk on Property-Liability Insurance Prices274 cited

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2003
Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry
270 cited

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  • 2016RATINGS: IT'S ACCRUAL WORLD18 cited