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Cost of Capital, Strategic Disclosures and Accounting Choice
16 references·16 citing·32 second hopsampled
Cost of Capital, Strategic Disclosures and Accounting Choice (2005)Cost of Capital, Strategic Disclosures an…Detecting Earnings Management (2012)Detecting Earnings ManagementInformation and the Cost of Capital (2004)Information and the Cost of C…Toward an Implied Cost of Capital (2001)Toward an Implied Cost of Cap…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Industry costs of equity (1997)Industry costs of equityDisclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Valuation and Clean Surplus A…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Detecting Earnings Management. (1995)Detecting Earnings Management.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Asset pricing and the bid-ask spread (1986)Asset pricing and the bid-ask…Continuous Auctions and Insider Trading (1985)Continuous Auctions and Insid…Bid, ask and transaction prices in a specialist market with heterogeneously informed traders (1985)Bid, ask and transaction pric…Does intellectual capital disclosure affect the cost of equity capital? An empirical analysis in the integrated reporting context (2020)Does intellectual capital dis…Does the market reward integrated report quality? (2018)Does the market reward integr…Intellectual capital disclosure and corporate market value: does board diversity matter? (2017)Intellectual capital disclosu…Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital (2016)Compliance with goodwill-rela…Segment Disclosure and Cost of Capital (2014)Segment Disclosure and Cost o…The impact of intellectual capital disclosure on cost of equity capital: A case of French firms (2013)The impact of intellectual ca…Corporate aggregate disclosure practices in Jordan (2011)Corporate aggregate disclosur…Web‐Based Non‐Financial Disclosure and Cost of Finance (2010)Web‐Based Non‐Financial Discl…The determinants of corporate disclosure: a meta‐analysis (2010)The determinants of corporate…Reduction of Asymmetric Information Through Corporate Governance Mechanisms – The Importance of Ownership Dispersion and Exposure toward the International Capital Market (2010)Reduction of Asymmetric Infor…Disclosure and the Cost of Capital: Evidence from the Market's Reaction to Firm Voluntary Adoption of IAS (2009)Disclosure and the Cost of Ca…Corporate disclosure, cost of capital and reputation: Evidence from finance directors (2008)Corporate disclosure, cost of…Modelling Transparency in Disclosure: The Case of Foreign Exchange Risk Management (2007)Modelling Transparency in Dis…Disclosure, Corporate Governance and Foreign Share Ownership on the Zimbabwe Stock Exchange (2007)Disclosure, Corporate Governa…Disclosure Interactions and the Cost of Equity Capital: Evidence From the Spanish Continuous Market (2007)Disclosure Interactions and t…Corporate Compliance with Non-Mandatory Statements of Best Practice: The Case of the ASB Statement on Interim Reports (2007)Corporate Compliance with Non…Coefficient Alpha and the Internal Structure of Tests (1951)The Cross-Section of Expected Stock Returns (1992)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)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)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Investor Psychology and Security Market Under‐ and Overreactions (1998)Illiquidity and stock returns: cross-section and time-series effects (2002)Market Liquidity and Funding Liquidity (2008)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Risk, Return, and Equilibrium: Empirical Tests (1973)The relationship between return and market value of common stocks (1981)The theory and practice of econometrics (1986)Liquidity Risk and Expected Stock Returns (2003)Investor Sentiment and the Cross‐Section of Stock Returns (2006)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks (1997)Conditional Skewness in Asset Pricing Tests (2000)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Accounting earnings and cash flows as measures of firm performance (1994)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Noise Trader Risk in Financial Markets (1990)
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References

  • 1985Continuous Auctions and Insider Trading9,626 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1985Bid, ask and transaction prices in a specialist market with heterogeneously informed traders6,132 cited
  • 1997Industry costs of equity5,793 cited
  • 1986Asset pricing and the bid-ask spread5,087 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 2004Information and the Cost of Capital3,057 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2001Toward an Implied Cost of Capital

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2,004 cited

Cited by

  • 2007Disclosure, Corporate Governance and Foreign Share Ownership on the Zimbabwe Stock Exchange168 cited
  • 2008Corporate disclosure, cost of capital and reputation: Evidence from finance directors168 cited
  • 2010Web‐Based Non‐Financial Disclosure and Cost of Finance145 cited
  • 2010The determinants of corporate disclosure: a meta‐analysis118 cited
  • 2013The impact of intellectual capital disclosure on cost of equity capital: A case of French firms100 cited
  • 2009Disclosure and the Cost of Capital: Evidence from the Market's Reaction to Firm Voluntary Adoption of IAS98 cited
  • 2014Segment Disclosure and Cost of Capital93 cited
  • 2020Does intellectual capital disclosure affect the cost of equity capital? An empirical analysis in the integrated reporting context93 cited
  • 2007Modelling Transparency in Disclosure: The Case of Foreign Exchange Risk Management92 cited
  • 2016Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital89 cited
  • 2011Corporate aggregate disclosure practices in Jordan85 cited
  • 2007Disclosure Interactions and the Cost of Equity Capital: Evidence From the Spanish Continuous Market81 cited
  • 2007Corporate Compliance with Non-Mandatory Statements of Best Practice: The Case of the ASB Statement on Interim Reports76 cited
  • 2018Does the market reward integrated report quality?76 cited
  • 2010Reduction of Asymmetric Information Through Corporate Governance Mechanisms – The Importance of Ownership Dispersion and Exposure toward the International Capital Market73 cited
  • 2017Intellectual capital disclosure and corporate market value: does board diversity matter?73 cited