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The impact of intellectual capital disclosure on cost of equity capital: A case of French firms

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2000Intellectual capital: Australian annual reporting practices

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833 cited

2005Disclosure Incentives and Effects on Cost of Capital around the World767 cited

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2017Content analysis within intangible assets disclosure: a structured literature review47 cited
2015THE IMPACT OF INTELLECTUAL CAPITAL ON CORPORATE PERFORMANCE: EVIDENCE FROM THE EGYPTIAN INSURANCE MARKET41 cited
2015Structural Capital - A Proposed Measurement Model35 cited
2021Information Asymmetry, Ownership Structure and Cost of Equity Capital: The Formation for Open Innovation33 cited
2015Research and Development, Uncertainty, and Analysts’ Forecasts: The Case of IAS 3831 cited
2019Does increased disclosure of intangible assets enhance liquidity around new equity offerings?23 cited
2022Transparency in the digitalization choices and the cost of equity capital23 cited
2018Idiosyncratic information and the cost of equity capital: A meta-analytic review of the literature19 cited