SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Accounting Standards, Cost of Capital, Resource Allocation, and Welfare in a Large Economy
16 references·8 citing·31 second hop
Accounting Standards, Cost of Capital, Resource Allocation, and Welfare in a Large Economy (2012)Accounting Standards, Cost of Capital, Re…International Accounting Standards Board (IASB) (2011)International Accounting Stan…Information Asymmetry, Information Precision, and the Cost of Capital (2011)Information Asymmetry, Inform…How does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …Financial Accounting Standards Board (FASB) (2008)Financial Accounting Standard…Information Asymmetry, Diversification, and Cost of Capital (2007)Information Asymmetry, Divers…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…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Relative Performance Evaluation for Chief Executive Officers (1989)Relative Performance Evaluati…Foundations for Financial Economics. (1989)Foundations for Financial Eco…A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)A Simple Model of Capital Mar…Positive Accounting Theory (1985)Positive Accounting TheoryDisclosure of Nonproprietary Information (1985)Disclosure of Nonproprietary …Discretionary disclosure (1983)Discretionary disclosureAccounting comparability and relative performance evaluation by capital markets (2022)Accounting comparability and …The Effect of Voluntary Disclosure on Investment Inefficiency (2020)The Effect of Voluntary Discl…REFLEKSI NILAI DI BALIK PENETAPAN HARGA UMOONU (2020)REFLEKSI NILAI DI BALIK PENET…Product market effects of IFRS adoption (2018)Product market effects of IFR…Accruals Quality and Cost of Capital: Evidence from the Chinese Stock Market (2018)Accruals Quality and Cost of …Do Foreign Investors Promote Stock Price Efficiency in Emerging Markets? (2016)Do Foreign Investors Promote …Strategic Informed Trades, Diversification, and Expected Returns (2015)Strategic Informed Trades, Di…The Information Content of Stock Prices, Legal Environments, and Accounting Standards: International Evidence (2014)The Information Content of St…Coefficient Alpha and the Internal Structure of Tests (1951)The Cross-Section of Expected Stock Returns (1992)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)The Framing of Decisions and the Psychology of Choice (1981)The Limits of Arbitrage (1995)Illiquidity and stock returns: cross-section and time-series effects (2002)The Cross‐Section of Volatility and Expected Returns (2006)Common risk factors in the returns on stocks and bonds (1993)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Legal Determinants of External Finance (1997)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)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)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)A review of tax research (2010)Textual Analysis in Accounting and Finance: A Survey (2016)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)The financial reporting environment: Review of the recent literature (2010)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)
this work references cited by second hop

References

  • 1985Positive Accounting Theory5,837 cited
  • 1987A Simple Model of Capital Market Equilibrium with Incomplete Information5,808 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1983Discretionary disclosure3,477 cited
  • 2009How does financial reporting quality relate to investment efficiency?3,211 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
  • 1985Disclosure of Nonproprietary Information1,923 cited
  • 2008Financial Accounting Standards Board (FASB)1,095 cited
  • 1989Relative Performance Evaluation for Chief Executive Officers954 cited
  • 1989Foundations for Financial Economics.831 cited
  • 2011International Accounting Standards Board (IASB)548 cited
  • 2011Information Asymmetry, Information Precision, and the Cost of Capital527 cited
  • 2007Information Asymmetry, Diversification, and Cost of Capital

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

495 cited

Cited by

  • 2014The Information Content of Stock Prices, Legal Environments, and Accounting Standards: International Evidence44 cited
  • 2020The Effect of Voluntary Disclosure on Investment Inefficiency40 cited
  • 2022Accounting comparability and relative performance evaluation by capital markets31 cited
  • 2015Strategic Informed Trades, Diversification, and Expected Returns29 cited
  • 2016Do Foreign Investors Promote Stock Price Efficiency in Emerging Markets?28 cited
  • 2018Product market effects of IFRS adoption24 cited
  • 2018Accruals Quality and Cost of Capital: Evidence from the Chinese Stock Market20 cited
  • 2020REFLEKSI NILAI DI BALIK PENETAPAN HARGA UMOONU10 cited