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Disclosure and the cost of capital: A discussion

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References

1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
1996The Relation Among Capital Markets, Financial Disclosure, Production Efficiency, and Insider Trading453 cited
1999Disclosure requirements and stock exchange listing choice in an international context233 cited
1999International accounting harmonization and global equity markets184 cited

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2007Modelling Transparency in Disclosure: The Case of Foreign Exchange Risk Management92 cited
2011Corporate aggregate disclosure practices in Jordan85 cited
2003Disclosure interactions: accounting policy choice and voluntary disclosure effects on the cost of raising outside capital83 cited
2013The costs and benefits of IFRS implementation in the UK and Italy75 cited
2008Towards an impartial and effective corporate governance rating system72 cited
2012Firm size, disclosure and cost of equity capital70 cited
2013The Commitment Effect versus Information Effect of Disclosure—Evidence from Smaller Reporting Companies70 cited
2016Integrated Thinking and the Transparency of Tax Disclosures in the Corporate Reports of Firms68 cited
2011Why do entrepreneurs use franchising as a financial tool? An agency explanation64 cited
2002Investor Access to Conference Call Disclosures: Impact of Regulation Fair Disclosure on Information Asymmetry

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58 cited

2020The synergetic impact of environmental and innovation information disclosure on corporate financial performance: An empirical study based on China coal listed companies58 cited

2011Competition and Financial Accounting Misreporting57 cited

2014Competition and Financial Accounting Misreporting42 cited

2018Firm value and market liquidity around the adoption of common accounting standards36 cited

2014Risk disclosure and cost of equity: The Spanish case34 cited

2007Utilização da teoria da divulgação para avaliação da relação do nível de disclosure com o custo da dívida das empresas brasileiras34 cited