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Discussion of The Economic Consequences of Increased Disclosure

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References

1997Disclosure level and the cost of equity capital.3,577 cited
1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
2004Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of IAS221 cited
1988Insider Holdings and Perceptions of Information Asymmetry: A Note214 cited
1999Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs206 cited
1998Adverse selection and bid–ask spreads: Evidence from closed-end funds122 cited
1997The Iasc-U. S. Comparison Project: A Report on the Similarities and Differences Between Iasc Standards and U. S. Gaap60 cited

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2012Intellectual capital disclosure commitment: myth or reality?59 cited
2006Les mécanismes de gouvernement d'entreprise et la publication volontaire des résultats en France30 cited
2017Does improved disclosure lead to higher executive compensation? Evidence from the conversion to IFRS and the dual-class share system in China23 cited
2025Corporate disclosure quality and financing constraints: Evidence from chinese listed companies19 cited

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