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The impact of financial instruments disclosures on the cost of equity capital
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The impact of financial instruments disclosures on the cost of equity capital (2021)The impact of financial instruments discl…Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions (2012)Adopting a Label: Heterogenei…The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability (2011)The impact of mandatory IFRS …Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? (2010)Does Mandatory Adoption of In…Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange (2007)Accounting for financial inst…International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? (2006)International Differences in …Economic Benefits of Adopting IFRS or US‐GAAP – Have the Expected Cost of Equity Capital Really Decreased? (2006)Economic Benefits of Adopting…Expected EPS and EPS Growth as Determinantsof Value (2005)Expected EPS and EPS Growth a…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…Equity Premia as Low as Three Percent? Evidence from Analysts' Earnings Forecasts for Domestic and International Stock Markets (2001)Equity Premia as Low as Three…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Coefficient Alpha and the Internal Structure of Tests (1951)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)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Principles of Corporate Finance. (1981)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Political connections and the cost of equity capital (2012)Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency (2014)Positive Accounting Theory (1985)Law and Finance (1998)Earnings management and investor protection: an international comparison (2003)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)Accruals Quality and Internal Control over Financial Reporting (2007)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)The equity premium: A puzzle (1985)The Dividend-Price Ratio and Expectations of Future Dividends and Discount Factors (1988)The Equity Premium (2002)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The relevance of environmental disclosures: Are such disclosures incrementally informative? (2013)Legal Determinants of External Finance (1997)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)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)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)
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References

  • 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
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2001Toward an Implied Cost of Capital2,004 cited
  • 2004PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital1,749 cited
  • 2001Equity Premia as Low as Three Percent? Evidence from Analysts' Earnings Forecasts for Domestic and International Stock Markets1,516 cited
  • 2005Expected EPS and EPS Growth as Determinantsof Value1,414 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2006International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?1,369 cited
  • 2010Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?787 cited
  • 2011The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability721 cited
  • 2012Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions

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715 cited
  • 2006Economic Benefits of Adopting IFRS or US‐GAAP – Have the Expected Cost of Equity Capital Really Decreased?412 cited
  • 2007Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange348 cited
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