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A theory of voluntary disclosure and cost of capital · Study

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ArticleA theory of voluntary disclosure and cost of capital

Edwige Cheynel2013

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A theory of voluntary disclosure and cost of capital

157 citations·0/0 files stored·Review of Accounting Studies

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Social Responsibility Reporting

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References

1966Equilibrium in a Capital Asset Market 1997The conservatism principle and the asymmetric timeliness of earnings1 1997Disclosure level and the cost of equity capital.1983Discretionary disclosure 2000The information content of stock markets: why do emerging markets have synchronous stock price movements?2004Information and the Cost of Capital 2008International Accounting Standards and Accounting Quality 2007Accounting Information, Disclosure, and the Cost of Capital

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Details

Year2013

Typearticle

Published2013-05-09

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations157

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1007/s11142-013-9223-1

openalex_workW2147628796

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2021Narrative Reporting: State of the Art and Future Challenges

2019Economic Consequences of Corporate Governance Disclosure: Evidence from the 2006 SEC Regulation on Related-Party Transactions