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Accounting Information, Disclosure, and the Cost of Capital

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Cited by:

  1. Khaled Alsaifi & Marwa Elnahass & Abdullah M. Al-Awadhi & Aly Salama, 2022. "Carbon disclosure and firm risk: evidence from the UK corporate responses to climate change," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 12(3), pages 505-526, September.
  2. Andreas G. F. Hoepner & Arleta A. A. Majoch & Xiao Y. Zhou, 2021. "Does an Asset Owner’s Institutional Setting Influence Its Decision to Sign the Principles for Responsible Investment?," Journal of Business Ethics, Springer, vol. 168(2), pages 389-414, January.
  3. Mark Wallis, 2023. "Why Do Analysts use a Zero Forecast for Other Comprehensive Income?," Abacus, Accounting Foundation, University of Sydney, vol. 59(4), pages 1074-1115, December.
  4. Wong, Jin Boon & Zhang, Qin, 2024. "ESG reputation risks, cash holdings, and payout policies," Finance Research Letters, Elsevier, vol. 59(C).
  5. Tseng, Chih-Yang & Demirkan, Sebahattin, 2021. "Joint effect of CEO overconfidence and corporate social responsibility discretion on cost of equity capital," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(1).
  6. Gao, Xin & Xu, Weidong & Li, Donghui & Xing, Lu, 2021. "Media coverage and investment efficiency," Journal of Empirical Finance, Elsevier, vol. 63(C), pages 270-293.
  7. Iatridis, George Emmanuel, 2016. "Financial reporting language in financial statements: Does pessimism restrict the potential for managerial opportunism?," International Review of Financial Analysis, Elsevier, vol. 45(C), pages 1-17.
  8. Winifrida Mwanga & Adeoye Crispin John Mbogo, 2023. "Drivers of Weighted Average Cost of Capital in Selected Listed Companies in Tanzania," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(7), pages 1601-1618, July.
  9. Naseem Ahamed & Nitya Nand Tripathi, 2023. "Financial Performance as a Determinant of The Cost of Capital: An Empirical Study on Listed Companies in India," Capital Markets Review, Malaysian Finance Association, vol. 31(2), pages 69-87.
  10. Daeheon Choi & Chune Young Chung & Dongnyoung Kim & Chang Liu, 2019. "Corporate Environmental Responsibility and Firm Information Risk: Evidence from the Korean Market," Sustainability, MDPI, vol. 11(22), pages 1-9, November.
  11. Brooks, Chris & Godfrey, Chris & Hillenbrand, Carola & Money, Kevin, 2016. "Do investors care about corporate taxes?," Journal of Corporate Finance, Elsevier, vol. 38(C), pages 218-248.
  12. Frank S. Zhou & Yuqing Zhou, 2020. "The Dog that Did Not Bark: Limited Price Efficiency and Strategic Nondisclosure," Journal of Accounting Research, Wiley Blackwell, vol. 58(1), pages 155-197, March.
  13. Luminita Enache & Antonio Parbonetti & Anup Srivastava, 2020. "Are all outside directors created equal with respect to firm disclosure policy?," Review of Quantitative Finance and Accounting, Springer, vol. 55(2), pages 541-577, August.
  14. Hoshik Shim, 2020. "Disclosure Frequency, Information Environment, and Cost of Capital under Regulation Fair Disclosure in the Korean Market," Sustainability, MDPI, vol. 12(14), pages 1-28, July.
  15. Omaima Hassan & Claire Marston, 2010. "Disclosure measurement in the empirical accounting literature - a review article," Accountancy Discussion Papers 1004, Accountancy Research Group, Heriot Watt University.
  16. Lenard, Mary Jane & Petruska, Karin A. & Alam, Pervaiz & Yu, Bing, 2016. "Internal control weaknesses and evidence of real activities manipulation," Advances in accounting, Elsevier, vol. 33(C), pages 47-58.
  17. Biddle, Gary C. & Hilary, Gilles & Verdi, Rodrigo S., 2009. "How does financial reporting quality relate to investment efficiency?," Journal of Accounting and Economics, Elsevier, vol. 48(2-3), pages 112-131, December.
  18. Etienne Farvaque & Catherine Refait-Alexandre & Dhafer Saïdane, 2011. "Corporate disclosure: A review of its (direct and indirect) benefits and costs," International Economics, CEPII research center, issue 128, pages 5-31.
  19. Heitzman, Shane & Wasley, Charles & Zimmerman, Jerold, 2010. "The joint effects of materiality thresholds and voluntary disclosure incentives on firms' disclosure decisions," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 109-132, February.
  20. Ugur Ergun & Elif ?zt¨¹rk, 2013. "Perceptions of Small and Medium Enterprises on IFRS Adaptation Process: a Case Study in Federation of Bosnia and Herzegovina," Journal of Business Administration Research, Journal of Business Administration Research, Sciedu Press, vol. 2(1), pages 43-48, April.
  21. Anne Michaels & Michael Grüning, 2017. "Relationship of corporate social responsibility disclosure on information asymmetry and the cost of capital," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(3), pages 251-274, October.
  22. Taylor, Grantley & Al-Hadi, Ahmed & Richardson, Grant & Alfarhan, Usamah & Al-Yahyaee, Khamis, 2019. "Is there a relation between labor investment inefficiency and corporate tax avoidance?," Economic Modelling, Elsevier, vol. 82(C), pages 185-201.
  23. Ben-Nasr, Hamdi, 2016. "Labor protection and government control: Evidence from privatized firms," Economic Modelling, Elsevier, vol. 52(PB), pages 485-498.
  24. Godsell, David & Huang, Kelly & Lao, Brent, 2023. "Managers’ rank & file employee coordination costs and real activities manipulation," Accounting, Organizations and Society, Elsevier, vol. 107(C).
  25. Max Schreder & Pawel Bilinski, 2022. "Information Quality and the Expected Rate of Return: A Structural Equation Modelling Approach," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 29(2), pages 139-170, June.
  26. Richard Anthony Kent & Di Bu, 2020. "The importance of cash flow disclosure and cost of capital," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(S1), pages 877-908, April.
  27. Belkhir, Mohamed & Boubakri, Narjess & Grira, Jocelyn, 2017. "Political risk and the cost of capital in the MENA region," Emerging Markets Review, Elsevier, vol. 33(C), pages 155-172.
  28. Hollis Ashbaugh‐Skaife & Daniel W. Collins & William R. Kinney Jr & Ryan Lafond, 2009. "The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity," Journal of Accounting Research, Wiley Blackwell, vol. 47(1), pages 1-43, March.
  29. Eunpyo Hong & Min C. Park & Tao‐Hsien Dolly King, 2023. "The effect of option listing on financing decisions," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(3-4), pages 858-891, March.
  30. Thomas D?Angelo & Marco Lam & Samir El-Gazzar & Rudolph Jacob, 2022. "GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(1), pages 5-40.
  31. Edith Leung & Arnt Verriest, 2015. "The Impact of IFRS 8 on Geographical Segment Information," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(3-4), pages 273-309, April.
  32. Koshksaray, Amir Abedini & Quach, Sara & Trinh, Giang & Keivani, Somayeh Bahoush & Thaichon, Park, 2023. "Brand competitiveness antecedents: The interaction effects of marketing and R&D expenditure," Journal of Retailing and Consumer Services, Elsevier, vol. 75(C).
  33. Ernstberger, Jürgen & Vogler, Oliver, 2008. "Analyzing the German accounting triad -- "Accounting Premium" for IAS/IFRS and U.S. GAAP vis-à-vis German GAAP?," The International Journal of Accounting, Elsevier, vol. 43(4), pages 339-386, December.
  34. David Johnstone & Steve Tulig, 2022. "Hamada’s equation and the beta of debt under CAPM," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2385-2399, June.
  35. Andreas Seebeck & Julia Vetter, 2022. "Not Just a Gender Numbers Game: How Board Gender Diversity Affects Corporate Risk Disclosure," Journal of Business Ethics, Springer, vol. 177(2), pages 395-420, May.
  36. Husam Aldamen & Keith Duncan, 2013. "Pricing of innate and discretionary accruals in Australian debt," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 31-53, March.
  37. Rezaee, Zabihollah, 2016. "Business sustainability research: A theoretical and integrated perspective," Journal of Accounting Literature, Elsevier, vol. 36(C), pages 48-64.
  38. Xueyan Dong & Jingyu Gao & Sunny Li Sun & Kangtao Ye, 2021. "Doing extreme by doing good," Asia Pacific Journal of Management, Springer, vol. 38(1), pages 291-315, March.
  39. Belén Blanco & Juan M. Garcia Lara & Josep A. Tribó Giné, 2009. "The Complementarity Between Segment Disclosure and Earnings Quality, and its Effect on Cost Capital," Working Papers 1005, Departament Empresa, Universitat Autònoma de Barcelona, revised Feb 2010.
  40. Akisik, Orhan & Gal, Graham, 2023. "IFRS, financial development and income inequality: An empirical study using mediation analysis," Economic Systems, Elsevier, vol. 47(2).
  41. Jinhan Pae & Tae Choi, 2011. "Corporate Governance, Commitment to Business Ethics, and Firm Valuation: Evidence from the Korean Stock Market," Journal of Business Ethics, Springer, vol. 100(2), pages 323-348, May.
  42. Eduardo Flores & Joelson Oliveira Sampaio & Aziz Xavier Beiruth & Aldy Fernandes da Silva, 2020. "Earnings Transparency, Cost of Debt and Cost of Equity: A Cross-Country Examination," International Business Research, Canadian Center of Science and Education, vol. 13(10), pages 115-115, October.
  43. Jincheol Bae & Jaehong Lee & Eunsoo Kim, 2019. "Does Fixed Asset Revaluation Build Trust between Management and Investors?," Sustainability, MDPI, vol. 11(13), pages 1-22, July.
  44. Juniarti, 2019. "The Information Asymmetry and Corporate Social Responsibility Disclosure," Eurasian Journal of Business and Management, Eurasian Publications, vol. 7(1), pages 1-10.
  45. Zhan Xu & Qingbin Meng & Song Wang, 2022. "The effect of housing boom on firm leverage evidence from China," Review of Quantitative Finance and Accounting, Springer, vol. 58(3), pages 1215-1248, April.
  46. Xue Wang, 2010. "Increased Disclosure Requirements and Corporate Governance Decisions: Evidence from Chief Financial Officers in the Pre‐ and Post–Sarbanes‐Oxley Periods," Journal of Accounting Research, Wiley Blackwell, vol. 48(4), pages 885-920, September.
  47. Schrödl, Nicolas & Klein, Christian, 2009. "Effects of the IFRS introduction: perspective from an early stadium to the time after the mandatory adoption," Hohenheimer Schriften: Rechnungswesen - Steuern - Wirtschaftsprüfung 2009-1, University of Hohenheim, Department of Business Administration.
  48. Chiu, Junmao & Chung, Huimin, 2019. "Legal institutions and fragile financial markets," Journal of International Money and Finance, Elsevier, vol. 93(C), pages 277-298.
  49. Cao, Shijiao & Wang, Jianqiong & Zhou, Jianan, 2022. "Pricing like things alike: The role of financial statement comparability in bond pricing," International Review of Economics & Finance, Elsevier, vol. 79(C), pages 428-447.
  50. Larcker, David F. & Rusticus, Tjomme O., 2010. "On the use of instrumental variables in accounting research," Journal of Accounting and Economics, Elsevier, vol. 49(3), pages 186-205, April.
  51. Huo, Weidong & Fu, Chengbo & Huang, Ying & Zheng, Steven Xiaofan, 2018. "The valuation of ADR IPOs," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 53(C), pages 215-226.
  52. Zheng, Zhen & Lin, Yongjia & Yu, Xiaoou & Liu, Xinming, 2021. "Product market competition and the cost of equity capital," Journal of Business Research, Elsevier, vol. 132(C), pages 1-9.
  53. Young Joo Park & David S.T. Matkin & Justin Marlowe, 2017. "Internal Control Deficiencies and Municipal Borrowing Costs," Public Budgeting & Finance, Wiley Blackwell, vol. 37(1), pages 88-111, March.
  54. Monika Bolek, 2014. "Return On Current Assets, Working Capital And Required Rate Of Return On Equity," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 10(2), pages 1-10, August.
  55. Khalifa, Maha & Othman, Hakim Ben & Hussainey, Khaled, 2018. "The effect of ex ante and ex post conservatism on the cost of equity capital: A quantile regression approach for MENA countries," Research in International Business and Finance, Elsevier, vol. 44(C), pages 239-255.
  56. Suresh Nallareddy & Maria Ogneva, 2017. "Accrual quality, skill, and the cross-section of mutual fund returns," Review of Accounting Studies, Springer, vol. 22(2), pages 503-542, June.
  57. Alex Edmans & Mirko Heinle & Chong Huang, 2013. "The Real Costs of Disclosure," NBER Working Papers 19420, National Bureau of Economic Research, Inc.
  58. Terry Shevlin, 2013. "Some personal observations on the debate on the link between financial reporting quality and the cost of equity capital," Australian Journal of Management, Australian School of Business, vol. 38(3), pages 447-473, December.
  59. Van Geyt, Debby & Van Cauwenberge, Philippe & Vander Bauwhede, Heidi, 2014. "Does high-quality corporate communication reduce insider trading profitability?," International Review of Law and Economics, Elsevier, vol. 37(C), pages 1-14.
  60. Ben-Nasr, Hamdi & Alshwer, Abdullah A., 2016. "Does stock price informativeness affect labor investment efficiency?," Journal of Corporate Finance, Elsevier, vol. 38(C), pages 249-271.
  61. Soon Kim, Kyung & Young Chung, Chune & Hwon Lee, Jin & Cho, Sangjun, 2020. "Accruals quality, information risk, and institutional investors’ trading behavior: Evidence from the Korean stock market," The North American Journal of Economics and Finance, Elsevier, vol. 51(C).
  62. Alexander, Cindy R. & Bauguess, Scott W. & Bernile, Gennaro & Lee, Yoon-Ho Alex & Marietta-Westberg, Jennifer, 2013. "Economic effects of SOX Section 404 compliance: A corporate insider perspective," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 267-290.
  63. Chelley-Steeley, Patricia L. & Lambertides, Neophytos, 2016. "Cost of capital changes, the quality of trading information and market architecture," The British Accounting Review, Elsevier, vol. 48(4), pages 401-414.
  64. Chia‐Chun Chiang & Hugh Hoikwang Kim & Greg Niehaus, 2022. "Opaque liabilities, learning, and the cost of equity capital for insurers," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 89(4), pages 1031-1076, December.
  65. Berger, Philip G., 2011. "Challenges and opportunities in disclosure research—A discussion of ‘the financial reporting environment: Review of the recent literature’," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 204-218.
  66. Kannan-Narasimhan, Rangapriya (Priya) & Wang, Ruixiang & Zhu, Pengcheng, 2023. "Founder versus agent CEOs: Effects of founder status and power on firm innovation and cost of capital," Journal of Business Research, Elsevier, vol. 167(C).
  67. Iselin, Michael & Nicoletti, Allison, 2017. "The effects of SFAS 157 disclosures on investment decisions," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 404-427.
  68. Ng, Jeffrey, 2011. "The effect of information quality on liquidity risk," Journal of Accounting and Economics, Elsevier, vol. 52(2), pages 126-143.
  69. Jennifer Martínez‐Ferrero & Isabel M. Garcia‐Sanchez & Beatriz Cuadrado‐Ballesteros, 2015. "Effect of Financial Reporting Quality on Sustainability Information Disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(1), pages 45-64, January.
  70. Abdo, Hafez & Mangena, Musa & Needham, Graham & Hunt, David, 2018. "Disclosure of provisions for decommissioning costs in annual reports of oil and gas companies: A content analysis and stakeholder views," Accounting forum, Elsevier, vol. 42(4), pages 341-358.
  71. Dutta, Sunil & Nezlobin, Alexander, 2017. "Information disclosure, firm growth, and the cost of capital," Journal of Financial Economics, Elsevier, vol. 123(2), pages 415-431.
  72. Abdulaziz Mohammed Alsahlawi & Kaouther Chebbi & Mohammed Abdullah Ammer, 2021. "The Impact of Environmental Sustainability Disclosure on Stock Return of Saudi Listed Firms: The Moderating Role of Financial Constraints," IJFS, MDPI, vol. 9(1), pages 1-17, January.
  73. Mamatzakis, Emmanuel & Zhang, Xiaoxiang & Wang, Chaoke, 2016. "Invisible hand discipline from informed trading: Does market discipline from trading affect bank capital structure?," MPRA Paper 76215, University Library of Munich, Germany.
  74. Haifeng Zhang & Zhuo Zhang & Ekaterina Steklova, 2020. "Do Companies Need Financial Flexibility for Sustainable Development?," Sustainability, MDPI, vol. 12(5), pages 1-14, February.
  75. Luis Porcuna-Enguix & Elisabeth Bustos-Contell & José Serrano-Madrid & Gregorio Labatut-Serer, 2021. "Constructing the Audit Risk Assessment by the Audit Team Leader When Planning: Using Fuzzy Theory," Mathematics, MDPI, vol. 9(23), pages 1-22, November.
  76. Juan Pedro Sánchez Ballesta & M. Fuensanta Cutillas Gomariz, 2012. "Financial reporting quality, debt maturity and investment efficiency," Working Papers. Serie EC 2012-07, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
  77. Vanessa Behrmann & Lars Hornuf & Jochen Zimmermann, 2021. "Disclosure Deregulation of Quarterly Reporting," CESifo Working Paper Series 9344, CESifo.
  78. Cheng Jiang & Kose John & David Larsen, 2021. "R&D investment intensity and jump volatility of stock price," Review of Quantitative Finance and Accounting, Springer, vol. 57(1), pages 235-277, July.
  79. René M. Stulz, 2009. "Securities Laws, Disclosure, and National Capital Markets in the Age of Financial Globalization," Journal of Accounting Research, Wiley Blackwell, vol. 47(2), pages 349-390, May.
  80. De George, Emmanuel T. & Li, Xi & Shivakumar, Lakshmanan, 2016. "A review of the IFRS adoption literature," LSE Research Online Documents on Economics 67599, London School of Economics and Political Science, LSE Library.
  81. Paul Cousins & Marie Dutordoir & Benn Lawson & João Quariguasi Frota Neto, 2020. "Shareholder Wealth Effects of Modern Slavery Regulation," Management Science, INFORMS, vol. 66(11), pages 5265-5289, November.
  82. Hanif Putra Ardianto & Iman Harymawan & Yuanita Intan Paramitasari & Mohammad Nasih, 2020. "Financial Reporting Quality and Investment Efficiency: Evidence from Indonesian Stock Market," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, vol. 66, pages 112-122, Desember.
  83. Roychowdhury, Sugata & Shroff, Nemit & Verdi, Rodrigo S., 2019. "The effects of financial reporting and disclosure on corporate investment: A review," Journal of Accounting and Economics, Elsevier, vol. 68(2).
  84. Goksel KORKMAZ, 2020. "The Moderating Effect of Internal Audit in Strategic Planning Implementation Success," Istanbul Management Journal, Istanbul University Business School, vol. 0(88), pages 57-84, June.
  85. Nathan Zhenghang Zhu & Kun Tracy Wang & Mark Wilson, 2022. "The Effect of Conditional Management Earnings Forecast Mandates on Voluntary Disclosure and Analyst Forecast Properties," Abacus, Accounting Foundation, University of Sydney, vol. 58(3), pages 479-522, September.
  86. Karthik Balakrishnan & Aytekin Ertan, 2019. "Bank asset transparency and credit supply," Review of Accounting Studies, Springer, vol. 24(4), pages 1359-1391, December.
  87. Chandra Kanodia & Haresh Sapra, 2016. "A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research," Journal of Accounting Research, Wiley Blackwell, vol. 54(2), pages 623-676, May.
  88. Tariq H. Ismail & Yousra R. Obiedallah, 2022. "Firm performance and cost of equity capital: the moderating role of narrative risk disclosure quality in Egypt," Future Business Journal, Springer, vol. 8(1), pages 1-19, December.
  89. Shyu, Hawfeng & Gao, Feng & Wu, Peng & Zhu, Song, 2020. "Earnings dispersion in the spotlight: The effects of media coverage on stock liquidity," Pacific-Basin Finance Journal, Elsevier, vol. 60(C).
  90. Xinming Liu & Gerald J. Lobo & Hung‐Chao Yu, 2021. "Is Audit Committee Equity Compensation Related to Audit Fees?," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 740-769, March.
  91. Öztekin, Özde & Flannery, Mark J., 2012. "Institutional determinants of capital structure adjustment speeds," Journal of Financial Economics, Elsevier, vol. 103(1), pages 88-112.
  92. Amir Hossain & Sudipta Bose & Abul Shamsuddin, 2023. "Diffusion of integrated reporting, insights and potential avenues for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2503-2555, June.
  93. Anish Purkayastha & Igor Filatotchev, 2023. "Foreign Equity Valuations of Emerging Market Firms: The Effects of Institutional Distance and Information Spillovers," Management International Review, Springer, vol. 63(6), pages 1021-1062, December.
  94. Bing Wang & Si Xu & Kung-Cheng Ho & I-Ming Jiang & Hung-Yi Huang, 2019. "Information Disclosure Ranking, Industry Production Market Competition, and Mispricing: An Empirical Analysis," Sustainability, MDPI, vol. 11(1), pages 1-16, January.
  95. Ulf Mohrmann & Jan Riepe, 2019. "The link between the share of banks’ Level 3 assets and their default risk and default costs," Review of Quantitative Finance and Accounting, Springer, vol. 52(4), pages 1163-1189, May.
  96. Klaus Möller & Ramin Gamerschlag & Finn Guenther, 2011. "Determinants and effects of human capital reporting and controlling," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(3), pages 311-333, November.
  97. Gary McCormick & Dan W. French, 2016. "Effects of frequent information disclosure: the case of daily net asset value reporting for closed-end investment companies," Review of Quantitative Finance and Accounting, Springer, vol. 46(1), pages 107-122, January.
  98. Anna M. Costello & Regina Wittenberg‐Moerman*, 2011. "The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports," Journal of Accounting Research, Wiley Blackwell, vol. 49(1), pages 97-136, March.
  99. Allan Hodgson & Michael Seamer & Katherine Uylangco, 2020. "Does stronger corporate governance constrain insider trading? Asymmetric evidence from Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2665-2687, September.
  100. Naveed Razzaq, 2019. "Conditional Accounting Conservatism Lessens the Cost of Capital: Evidence from Non-Financial Sector of Pakistan," Journal of Finance and Economics Research, Geist Science, Iqra University, Faculty of Business Administration, vol. 4(2), pages 42-49, October.
  101. Shashank Bansal & Maria Victoria Lopez-Perez & Lazaro Rodriguez-Ariza, 2018. "Board Independence and Corporate Social Responsibility Disclosure: The Mediating Role of the Presence of Family Ownership," Administrative Sciences, MDPI, vol. 8(3), pages 1-21, July.
  102. Brushwood, James & Dhaliwal, Dan & Fairhurst, Douglas & Serfling, Matthew, 2016. "Property crime, earnings variability, and the cost of capital," Journal of Corporate Finance, Elsevier, vol. 40(C), pages 142-173.
  103. Felix, Robert, 2016. "Examining the spread of high quality reporting through the corporate network," Advances in accounting, Elsevier, vol. 32(C), pages 31-41.
  104. Ulf Br&?ggemann & J?rg-Markus Hitz & Thorsten Sellhorn, 2013. "Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research," European Accounting Review, Taylor & Francis Journals, vol. 22(1), pages 1-37, May.
  105. Michel Magnan & Haiping Wang & Yaqi Shi(Sans nom), 2016. "Fair Value Accounting and the Cost of Debt," CIRANO Working Papers 2016s-32, CIRANO.
  106. Mohanram, Partha & Rajgopal, Shiva, 2009. "Is PIN priced risk?," Journal of Accounting and Economics, Elsevier, vol. 47(3), pages 226-243, June.
  107. de Moura, André Aroldo Freitas & Altuwaijri, Aljaohra & Gupta, Jairaj, 2020. "Did mandatory IFRS adoption affect the cost of capital in Latin American countries?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
  108. KIM, Hyonok & YASUDA, Yukihiro & 安田, 行宏, 2016. "A new approach to identify the economic effects of disclosure: Information content of business risk disclosures in Japanese firms," Working Paper Series G-1-13, Hitotsubashi University Center for Financial Research.
  109. Kleimeier, S. & Viehs, P.M., 2016. "Carbon disclosure, emission levels, and the cost of debt," Research Memorandum 003, Maastricht University, Graduate School of Business and Economics (GSBE).
  110. Chen, Tsung-Kang & Tseng, Yijie & Hung, Yu-Shun & Huang, Mei-Ling, 2023. "Management efficiency uncertainty and its implications for bondholders," International Review of Economics & Finance, Elsevier, vol. 85(C), pages 73-92.
  111. Shen, Chung-Hua & Luo, Fuyan & Huang, Dengshi, 2015. "Analysis of earnings management influence on the investment efficiency of listed Chinese companies," Journal of Empirical Finance, Elsevier, vol. 34(C), pages 60-78.
  112. Kun Tracy Wang & Dejia Li, 2016. "Market Reactions to the First-Time Disclosure of Corporate Social Responsibility Reports: Evidence from China," Journal of Business Ethics, Springer, vol. 138(4), pages 661-682, November.
  113. Uwuigbe Uwalomwa & Francis Kehinde Emeni & Olubukunola Ranti Uwuigbe & Oyenike I Oyeleke, 2016. "Mandatory International Financial Reporting Standards Adoption and Cost of Equity Capital in Nigeria," EuroEconomica, Danubius University of Galati, issue 1(35), pages 92-102, may.
  114. Beyer, Anne & Cohen, Daniel A. & Lys, Thomas Z. & Walther, Beverly R., 2010. "The financial reporting environment: Review of the recent literature," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 296-343, December.
  115. Nam, Jouahn & Bon Sesay, Joseph & Wynne, Kevin & Zhang, Ge, 2020. "Financial efficiency and accounting quality: The impact of institutional micro-factors on FDI," Journal of Policy Modeling, Elsevier, vol. 42(2), pages 451-465.
  116. Chua, Jess H. & Chrisman, James J. & De Massis, Alfredo & Wang, Hao, 2018. "Reflections on family firm goals and the assessment of performance," Journal of Family Business Strategy, Elsevier, vol. 9(2), pages 107-113.
  117. James M. Plečnik & Leo L. Yang & Joseph H. Zhang, 2022. "Corporate innovation and future earnings: does early patent disclosure matter?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 2011-2056, April.
  118. Shahid Khan & Mark Anderson & Hussein Warsame & Michael Wright, 2015. "Do IFRS‐Based Earnings Announcements Have More Information Content than Canadian GAAP‐Based Earnings Announcements?," Accounting Perspectives, John Wiley & Sons, vol. 14(3), pages 276-302, September.
  119. Walter P. Mkumbuzi, 2016. "Influence of Intellectual Capital Investment, Risk, Industry Membership and Corporate Governance Mechanisms on the Voluntary Disclosure of Intellectual Capital by UK Listed Companies," Asian Social Science, Canadian Center of Science and Education, vol. 12(1), pages 42-74, January.
  120. Shijiao Cao & Jianqiong Wang, 2023. "Longitudinal accounting comparability and bond credit spreads: Evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 1953-1981, June.
  121. Cabedo Semper, J. David & Tirado Beltrán, José Miguel, 2016. "Cantidad y calidad de información de riesgos divulgada por las empresas españolas: Un análisis en periodos diferentes del ciclo económico," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 261-270.
  122. Ferracuti, Elia & Stubben, Stephen R., 2019. "The role of financial reporting in resolving uncertainty about corporate investment opportunities," Journal of Accounting and Economics, Elsevier, vol. 68(2).
  123. Zahn Bozanic & Jeffrey L. Hoopes & Jacob R. Thornock & Braden M. Williams, 2017. "IRS Attention," Journal of Accounting Research, Wiley Blackwell, vol. 55(1), pages 79-114, March.
  124. Henry He Huang & Chong Wang & Hong Xie & Jian Zhou, 2021. "Independent director attention and the cost of equity capital," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(7-8), pages 1468-1493, July.
  125. Mouselli, Sulaiman & Jaafar, Aziz & Goddard, John, 2013. "Accruals quality, stock returns and asset pricing: Evidence from the UK," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 203-213.
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