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A Re-examination of Disclosure Level and the Expected Cost of Equity Capital

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Author Info
Christine A. Botosan
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File URL: http://www.blackwell-synergy.com/doi/abs/10.1111/1475-679X.00037
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Article provided by Blackwell Publishing in its journal Journal of Accounting Research.

Volume (Year): 40 (2002)
Issue (Month): 1 (03)
Pages: 21-40
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Handle: RePEc:bla:joares:v:40:y:2002:i:1:p:21-40

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  1. Thomas Frecka, 2008. "Ethical Issues in Financial Reporting: Is Intentional Structuring of Lease Contracts to Avoid Capitalization Unethical?," Journal of Business Ethics, Springer, vol. 80(1), pages 45-59, June. [Downloadable!] (restricted)
  2. Tim Eaton & John Nofsinger & Daniel Weaver, 2007. "Disclosure and the cost of equity in international cross-listing," Review of Quantitative Finance and Accounting, Springer, vol. 29(1), pages 1-24, July. [Downloadable!] (restricted)
  3. Rajan, Madhav & Reichelstein, Stefan J. & Soliman, Mark T., 2006. "Conservatism, Growth, and Return on Investment," Research Papers 1956, Stanford University, Graduate School of Business. [Downloadable!]
  4. Li Zhang & Shujun Ding, 2006. "The effect of increased disclosure on cost of capital: Evidence from China," Review of Quantitative Finance and Accounting, Springer, vol. 27(4), pages 383-401, December. [Downloadable!] (restricted)
  5. Marco Trombetta & Mónica Espinosa, 2004. "The Reputational Consequences Of Disclosures," Working Papers. Serie EC 2004-10, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie). [Downloadable!]
  6. Francis, Jennifer & LaFond, Ryan & Olsson, Per & Schipper, Katherine, 2003. "Accounting Anomalies and Information Uncertainty," SIFR Research Report Series 13, Institute for Financial Research. [Downloadable!]
  7. Kees Cools & C. Mirjam van Praag, 2003. "The Value Relevance of Disclosing a Single Corporate Target," Tinbergen Institute Discussion Papers 03-049/3, Tinbergen Institute. [Downloadable!]
  8. Timothy Fogarty & Garen Markarian & Antonio Parbonetti, 2006. "It's a Small World After All: The Convergence of Disclosure Practices Across Legal Regimes over Time," "Marco Fanno" Working Papers 0014, Dipartimento di Scienze Economiche "Marco Fanno". [Downloadable!]
  9. Christian Leuz & Catherine Schrand, 2009. "Disclosure and the Cost of Capital: Evidence from Firms’ Responses to the Enron Shock," NBER Working Papers 14897, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  10. DING, Yuan & STOLOWY, Hervé & FU, Linghui & WANG, Huiwen, 2004. "Disclosure and determinants studies : an extension using the divisive clustering method (DIV)," Les Cahiers de Recherche 798, HEC Paris. [Downloadable!]
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  11. Karl V. Lins & Francis E. Warnock, 2004. "Corporate governance and the shareholder base," International Finance Discussion Papers 816, Board of Governors of the Federal Reserve System (U.S.). [Downloadable!]
  12. Holm, Claus & Schøler, Finn, 2008. "Reduction of Asymmetric Information through Corporate Governance Mechanisms : The Importance of Ownership Dispersion and International," Accounting Research Center Working Papers A-2008-02, University of Aarhus, Aarhus School of Business, Department of Business Studies. [Downloadable!]
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