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Disclosure and the Cost of Capital: Evidence from Firms' Responses to the Enron Shock

Citations

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Cited by:

  1. 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.
  2. Edward J. Riedl & George Serafeim, 2011. "Information Risk and Fair Values: An Examination of Equity Betas," Journal of Accounting Research, Wiley Blackwell, vol. 49(4), pages 1083-1122, September.
  3. Alvis K. Lo, 2014. "Do Declines in Bank Health Affect Borrowers’ Voluntary Disclosures? Evidence from International Propagation of Banking Shocks," Journal of Accounting Research, Wiley Blackwell, vol. 52(2), pages 541-581, May.
  4. Laurence Van Lent, 2012. "Discussion of The Influence of Elections on the Accounting Choices of Governmental Entities," Journal of Accounting Research, Wiley Blackwell, vol. 50(2), pages 477-494, May.
  5. Forssbaeck, Jens & Oxel, Lars, 2014. "The Multi-Faceted Concept of Transparency," Working Paper Series 1013, Research Institute of Industrial Economics.
  6. Billings, Mary Brooke & Jennings, Robert & Lev, Baruch, 2015. "On guidance and volatility," Journal of Accounting and Economics, Elsevier, vol. 60(2), pages 161-180.
  7. Dey, Aiyesha, 2010. "The chilling effect of Sarbanes-Oxley: A discussion of Sarbanes-Oxley and corporate risk-taking," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 53-57, February.
  8. Miguel Duro & Jonas Heese & Gaizka Ormazabal, 2019. "The effect of enforcement transparency: Evidence from SEC comment-letter reviews," Review of Accounting Studies, Springer, vol. 24(3), pages 780-823, September.
  9. Joost Impink & Mari Paananen & Annelies Renders, 2022. "Regulation‐induced Disclosures: Evidence of Information Overload?," Abacus, Accounting Foundation, University of Sydney, vol. 58(3), pages 432-478, September.
  10. Karthik Balakrishnan & Mary Brooke Billings & Bryan Kelly & Alexander Ljungqvist, 2014. "Shaping Liquidity: On the Causal Effects of Voluntary Disclosure," Journal of Finance, American Finance Association, vol. 69(5), pages 2237-2278, October.
  11. Stephen V. Brown & Jennifer Wu Tucker, 2011. "Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications," Journal of Accounting Research, Wiley Blackwell, vol. 49(2), pages 309-346, May.
  12. Vazquez, Antonio B. & Martinez, Sofia, 2022. "Mandatory ESG Reporting and Corporate Performance," Misum Working Paper Series 2022-5, Stockholm School of Economics, Mistra Center for Sustainable Markets (Misum), revised 30 Jan 2023.
  13. Bloomfield, Matthew J. & Bloomfield, Robert, 2015. "Discussion of delegated trade and the pricing of public and private information," Journal of Accounting and Economics, Elsevier, vol. 60(2), pages 104-109.
  14. Ormazabal, Gaizka & Duro, Miguel & Heese, Jonas, 2017. "Does the Public Disclosure of the SEC’s Oversight Actions Matter?," CEPR Discussion Papers 12145, C.E.P.R. Discussion Papers.
  15. Greg Clinch & Robert E Verrecchia, 2015. "Voluntary disclosure and the cost of capital," Australian Journal of Management, Australian School of Business, vol. 40(2), pages 201-223, May.
  16. Stefan Arping & Zacharias Sautner, 2010. "Did the Sarbanes-Oxley Act of 2002 make Firms less Opaque? Evidence from Analyst Earnings Forecasts," Tinbergen Institute Discussion Papers 10-129/2/DSF 5, Tinbergen Institute.
  17. Fiechter, Peter & Zhou, Jie, 2016. "The Impact of the Greek Sovereign Debt Crisis on European Banks' Disclosure and its Economic Consequences," The International Journal of Accounting, Elsevier, vol. 51(1), pages 85-117.
  18. 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.
  19. Zhi-Yuan Feng & Ying-Chieh Wang & Hua-Wei Huang, 2017. "Does IFRS adoption decrease the cost of equity of the global tourism firms?," Tourism Economics, , vol. 23(8), pages 1615-1631, December.
  20. Miles Gietzmann & Adam Ostaszewski, 2014. "Why managers with low forecast precision select high disclosure intensity: an equilibrium analysis," Review of Quantitative Finance and Accounting, Springer, vol. 43(1), pages 121-153, July.
  21. Jing He & Marlene A. Plumlee, 2020. "Measuring disclosure using 8-K filings," Review of Accounting Studies, Springer, vol. 25(3), pages 903-962, September.
  22. Marc Badia & Miguel Duro & Bjorn N. Jorgensen & Gaizka Ormazabal & Hans B. Christensen, 2020. "The Informational Effects of Tightening Oil and Gas Disclosure Rules," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1720-1755, September.
  23. Stephanie F. Cheng & Christine Cuny & Hao Xue, 2023. "Disclosure and Competition for Capital," Management Science, INFORMS, vol. 69(7), pages 4312-4330, July.
  24. Robinson, Justin & Glean, Adrian & Moore, Winston, 2018. "How does news impact on the stock prices of green firms in emerging markets?," Research in International Business and Finance, Elsevier, vol. 45(C), pages 446-453.
  25. Dasgupta, Sudipto & Banerjee, Shantanu & SHI, RUI & Yan, Jiali, 2021. "Information Complementarities and the Dynamics of Transparency Shock Spillovers," CEPR Discussion Papers 15658, C.E.P.R. Discussion Papers.
  26. Matthew Grosse & Stephen Kean & Tom Scott & Tom Smith, 2017. "Shareholder say on pay and CEO compensation: three strikes and the board is out," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(3), pages 701-725, September.
  27. Carey, Peter & Liu, Li & Qu, Wen, 2017. "Voluntary corporate social responsibility reporting and financial statement auditing in China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(3), pages 244-262.
  28. Guay, Wayne & Samuels, Delphine & Taylor, Daniel, 2016. "Guiding through the Fog: Financial statement complexity and voluntary disclosure," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 234-269.
  29. John, Kose & Reisz, Alexander S., 2010. "Temporal resolution of uncertainty, disclosure policy, and corporate debt yields," Journal of Corporate Finance, Elsevier, vol. 16(5), pages 655-678, December.
  30. Cheng, Hua & Huang, Dayong & Luo, Yan, 2020. "Corporate disclosure quality and institutional investors' holdings during market downturns∗," Journal of Corporate Finance, Elsevier, vol. 60(C).
  31. Thomas Bourveau & Yun Lou & Rencheng Wang, 2018. "Shareholder Litigation and Corporate Disclosure: Evidence from Derivative Lawsuits," Journal of Accounting Research, Wiley Blackwell, vol. 56(3), pages 797-842, June.
  32. Langenbucher, Katja & Leuz, Christian & Krahnen, Jan Pieter & Pelizzon, Loriana, 2020. "What are the wider supervisory implications of the Wirecard case?," SAFE White Paper Series 74, Leibniz Institute for Financial Research SAFE.
  33. Urska Kosi & Aljosa Valentincic, 2013. "Write-offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives," European Accounting Review, Taylor & Francis Journals, vol. 22(1), pages 117-150, May.
  34. Richard Frankel & Joshua Lee & Zawadi Lemayian, 2018. "Proprietary costs and sealing documents in patent litigation," Review of Accounting Studies, Springer, vol. 23(2), pages 452-486, June.
  35. Karthik Balakrishnan & John E. Core & Rodrigo S. Verdi, 2014. "The Relation Between Reporting Quality and Financing and Investment: Evidence from Changes in Financing Capacity," Journal of Accounting Research, Wiley Blackwell, vol. 52(1), pages 1-36, March.
  36. Renee Weiss & John Shon, 2017. "Information Asymmetry and Voluntary SFAS 157 Fair Value Disclosures by Bank Holding Companies During the 2007 Financial Crisis," Accounting Perspectives, John Wiley & Sons, vol. 16(3), pages 169-203, September.
  37. Nazari, Jamal A. & Hrazdil, Karel & Mahmoudian, Fereshteh, 2017. "Assessing social and environmental performance through narrative complexity in CSR reports," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(2), pages 166-178.
  38. Luzi Hail & Maximilian Muhn & David Oesch, 2021. "Do Risk Disclosures Matter When It Counts? Evidence from the Swiss Franc Shock," Journal of Accounting Research, Wiley Blackwell, vol. 59(1), pages 283-330, March.
  39. Tim Loughran & Bill Mcdonald, 2016. "Textual Analysis in Accounting and Finance: A Survey," Journal of Accounting Research, Wiley Blackwell, vol. 54(4), pages 1187-1230, September.
  40. Brandon Gipper & Christian Leuz & Mark Maffett, 2015. "Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime," NBER Working Papers 21530, National Bureau of Economic Research, Inc.
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