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The signalling role of audit committee characteristics and the cost of equity capital
16 references·3 citing·39 second hop
The signalling role of audit committee characteristics and the cost of equity capital (2018)The signalling role of audit committee ch…Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Voluntary Nonfinancial Disclo…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…Signaling Theory: A Review and Assessment (2010)Signaling Theory: A Review an…The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis (2005)The Association between Corpo…The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The Effect of Audit Committee…PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital (2004)PE Ratios, PEG Ratios, and Es…Board characteristics, accounting report integrity, and the cost of debt (2004)Board characteristics, accoun…Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital (2002)A Re‐examination of Disclosur…Toward an Implied Cost of Capital (2001)Toward an Implied Cost of Cap…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Job Market Signaling (1973)Job Market SignalingAudit fees, audit report lag and abnormal tone: evidence from China (2022)Audit fees, audit report lag …Audit committee ownership and the cost of equity capital (2021)Audit committee ownership and…The influence of earnings management and asymmetry information on the cost of equity capital moderated by disclosure level (2019)The influence of earnings man…Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)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)Separation of Ownership and Control (1983)Earnings Management During Import Relief Investigations (1991)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Corporate financing and investment decisions when firms have information that investors do not have (1984)Signalling Theory and Equilibrium in Strategic Management Research: An Assessment and a Research Agenda (2014)Fostering Parasocial Relationships with Celebrities on Social Media: Implications for Celebrity Endorsement (2017)Increasing Vaccination: Putting Psychological Science Into Action (2017)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Law and Finance (1998)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Performance Pay and Top-Management Incentives (1990)Agency costs of free cash flow, corporate finance, and takeovers (1996)Higher market valuation of companies with a small board of directors (1996)A Survey of Corporate Governance (1997)Corporate governance, chief executive officer compensation, and firm performance (1999)Large Shareholders and Corporate Control (1986)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Corporate social responsibility and access to finance (2013)Corporate Sustainability: First Evidence on Materiality (2016)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Earnings quality: Evidence from the field (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Dissecting green returns (2022)Risk, Return, and Equilibrium: Empirical Tests (1973)Capital markets research in accounting (2001)Differences of Opinion and the Cross Section of Stock Returns (2002)Environmental Externalities and Cost of Capital (2014)Equilibrium in Competitive Insurance Markets: An Essay on the Economics of Imperfect Information (1976)Varieties of Capitalism (2001)Financial accounting information and corporate governance (2001)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1973Job Market Signaling16,329 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 2010Signaling Theory: A Review and Assessment6,720 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,332 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2001Toward an Implied Cost of Capital2,004 cited
  • 2004Board characteristics, accounting report integrity, and the cost of debt1,858 cited
  • 2004PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital1,749 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2002A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital1,457 cited
  • 2004

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The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management
1,396 cited
  • 2005The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis1,391 cited
  • Cited by

    • 2019The influence of earnings management and asymmetry information on the cost of equity capital moderated by disclosure level14 cited
    • 2021Audit committee ownership and the cost of equity capital14 cited
    • 2022Audit fees, audit report lag and abnormal tone: evidence from China13 cited