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The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy

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Author Info

  • Nikolaev, V.

    (Tilburg University)

  • Lent, L.A.G.M. van

    (Tilburg University)

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    Abstract

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    File URL: http://arno.uvt.nl/show.cgi?fid=106353
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    Bibliographic Info

    Paper provided by Tilburg University in its series Open Access publications from Tilburg University with number urn:nbn:nl:ui:12-173779.

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    Date of creation: 2005
    Date of revision:
    Publication status: Published in European Accounting Review (2005) v.14, p.677-724
    Handle: RePEc:ner:tilbur:urn:nbn:nl:ui:12-173779

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    Web page: http://www.tilburguniversity.edu/

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    Cited by:
    1. Zhang, Haiwen, 2009. "Effect of derivative accounting rules on corporate risk-management behavior," Journal of Accounting and Economics, Elsevier, vol. 47(3), pages 244-264, June.
    2. Gopal V. Krishnan & Wei Yu, 2011. "Further evidence on knowledge spillover and the joint determination of audit and non-audit fees," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(3), pages 230-247, March.
    3. Kuang, Y. & Qin, B., 2006. "Performance-vested Stock Options and Pay-Performance Sensitivity," Discussion Paper 2006-123, Tilburg University, Center for Economic Research.
    4. Jankensgård, Håkan, 2013. "An Empirical Test of the Optimal Disclosure Hypothesis," Knut Wicksell Working Paper Series 2013/6, Knut Wicksell Centre for Financial Studies, Lund University.
    5. Benito Arruñada, 2008. "Mandatory accounting disclosure by small private companies," Economics Working Papers 1090, Department of Economics and Business, Universitat Pompeu Fabra.
    6. Flora Muiño Vázquez & Marco Trombetta, 2007. "Does graph disclosure bias reduce the cost of equity capital?," "Marco Fanno" Working Papers 0039, Dipartimento di Scienze Economiche "Marco Fanno".
    7. Kerstin Kiefer & Philipp Schorn, 2007. "Auswirkungen der IFRS-Umstellung auf die Risikoprämie von Unternehmensanleihen - Eine empirische Studie für Deutschland, Österreich und die Schweiz," SFB 649 Discussion Papers SFB649DP2007-056, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.

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