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Non-financial information and cost of equity capital: an empirical analysis in the food and beverage industry
16 references·16 citing·33 second hopsampled
Non-financial information and cost of equity capital: an empirical analysis in the food and beverage industry (2020)Non-financial information and cost of equ…Why and How Investors Use ESG Information: Evidence from a Global Survey (2017)Why and How Investors Use ESG…Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Voluntary Nonfinancial Disclo…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital (2004)PE Ratios, PEG Ratios, and Es…Information 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…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Essays on disclosure (2001)Essays on disclosureCapital markets research in accounting (2001)Capital markets research in a…The Company and the Product: Corporate Associations and Consumer Product Responses (1997)The Company and the Product: …Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…The Cross-Section of Expected Stock Returns (1992)The Cross-Section of Expected…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)A Simple Model of Capital Mar…CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)CAPITAL ASSET PRICES: A THEOR…The effect of environmental, social, and governance disclosure and real earning management on the cost of financing (2024)The effect of environmental, …Examining the impact of circular economy disclosure on the cost of debt: A signaling theory approach via social media (2024)Examining the impact of circu…ESG and firm value: A hybrid literature review on cost of capital implications from Scopus database (2024)ESG and firm value: A hybrid …Deconstructing corporate environmental, social, and governance performance: Heterogeneous stakeholder preferences in the food industry (2023)Deconstructing corporate envi…“Environmental disclosure greenwashing” and corporate value: The premium effect and premium devalue of environmental information (2023)“Environmental disclosure gre…Heterogeneous Firms and Benefits of ESG Disclosure: Cost of Debt Financing in an Emerging Market (2022)Heterogeneous Firms and Benef…Evaluating the effects of environmental management practices on environmental and financial performance of firms in Malaysia: the mediating role of ESG disclosure (2022)Evaluating the effects of env…Do international investors care about ESG news? (2022)Do international investors ca…Do Equity Investors Care about Environment, Social and Governance (ESG) Disclosure Performance? Evidence from India (2022)Do Equity Investors Care abou…The nexus between corporate environment, social, and governance performance and cost of capital: evidence from top global tech leaders (2021)The nexus between corporate e…The financial consequences of human capital disclosure as part of integrated reporting (2021)The financial consequences of…Sustainable Development Goals and healthy foods: perspective from the food system (2021)Sustainable Development Goals…ESG Disclosure in an Emerging Market: An Empirical Analysis of the Influence of Board Characteristics and Ownership Structure (2021)ESG Disclosure in an Emerging…Effects of Carbon Emissions, Environmental Disclosures and CSR Assurance on Cost of Equity in Emerging Markets (2021)Effects of Carbon Emissions, …Corporate Social Responsibility in the COVID-19 Pandemic Period: A Traditional Way to Address New Social Issues (2021)Corporate Social Responsibili…Are Environmentally Innovative Companies Inclined towards Integrated Environmental Disclosure Policies? (2021)Are Environmentally Innovativ…Coefficient Alpha and the Internal Structure of Tests (1951)The economic implications of corporate financial reporting (2005)Risk, Return, and Equilibrium: Empirical Tests (1973)The Framing of Decisions and the Psychology of Choice (1981)The Limits of Arbitrage (1995)Illiquidity and stock returns: cross-section and time-series effects (2002)The Cross‐Section of Volatility and Expected Returns (2006)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)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets (1965)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Corporate Stakeholders and Corporate Finance (1987)Conceptualizing, Measuring, and Managing Customer-Based Brand Equity (1993)Building Strong Brands (1995)Does Doing Good Always Lead to Doing Better? Consumer Reactions to Corporate Social Responsibility (2001)What We Know and Don’t Know About Corporate Social Responsibility (2012)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)Corporate financing and investment decisions when firms have information that investors do not have (1984)Large Shareholders and Corporate Control (1986)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Continuous Auctions and Insider Trading (1985)Common risk factors in the returns on stocks and bonds (1993)Information Uncertainty and Stock Returns (2006)Liquidity and Asset Prices (2006)High idiosyncratic volatility and low returns: International and further U.S. evidence (2008)The Pricing of Options and Corporate Liabilities (1973)
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References

  • 1964CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK*19,431 cited
  • 1992The Cross-Section of Expected Stock Returns17,251 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1987A Simple Model of Capital Market Equilibrium with Incomplete Information5,808 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,332 cited
  • 1997The Company and the Product: Corporate Associations and Consumer Product Responses4,189 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 2004Information and the Cost of Capital3,057 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2001Capital markets research in accounting2,575 cited
  • 2001Essays on disclosure2,478 cited
  • 2001Toward an Implied Cost of Capital2,004 cited
  • 2004PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital

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1,749 cited
  • 2017Why and How Investors Use ESG Information: Evidence from a Global Survey1,718 cited
  • Cited by

    • 2021ESG Disclosure in an Emerging Market: An Empirical Analysis of the Influence of Board Characteristics and Ownership Structure101 cited
    • 2021Effects of Carbon Emissions, Environmental Disclosures and CSR Assurance on Cost of Equity in Emerging Markets68 cited
    • 2021Corporate Social Responsibility in the COVID-19 Pandemic Period: A Traditional Way to Address New Social Issues66 cited
    • 2021Are Environmentally Innovative Companies Inclined towards Integrated Environmental Disclosure Policies?63 cited
    • 2024ESG and firm value: A hybrid literature review on cost of capital implications from Scopus database58 cited
    • 2022Evaluating the effects of environmental management practices on environmental and financial performance of firms in Malaysia: the mediating role of ESG disclosure56 cited
    • 2023“Environmental disclosure greenwashing” and corporate value: The premium effect and premium devalue of environmental information56 cited
    • 2021The nexus between corporate environment, social, and governance performance and cost of capital: evidence from top global tech leaders54 cited
    • 2021The financial consequences of human capital disclosure as part of integrated reporting48 cited
    • 2022Heterogeneous Firms and Benefits of ESG Disclosure: Cost of Debt Financing in an Emerging Market47 cited
    • 2024The effect of environmental, social, and governance disclosure and real earning management on the cost of financing46 cited
    • 2021Sustainable Development Goals and healthy foods: perspective from the food system45 cited
    • 2022Do Equity Investors Care about Environment, Social and Governance (ESG) Disclosure Performance? Evidence from India43 cited
    • 2023Deconstructing corporate environmental, social, and governance performance: Heterogeneous stakeholder preferences in the food industry42 cited
    • 2022Do international investors care about ESG news?39 cited
    • 2024Examining the impact of circular economy disclosure on the cost of debt: A signaling theory approach via social media37 cited