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Annual report readability and the cost of equity capital

Citations

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Cited by:

  1. Li, Yunzhong & Zhao, Yu & Ye, Chengfang & Li, Xiaofan & Tao, Yunqing, 2024. "ESG ratings and the cost of equity capital in China," Energy Economics, Elsevier, vol. 136(C).
  2. Dang, Man & Puwanenthiren, Premkanth & Jones, Edward & Bui, Nguyen & Le, Thuy Dung, 2024. "Does corporate culture shape “Tone at the Top”? Evidence from earnings calls," Finance Research Letters, Elsevier, vol. 59(C).
  3. Ha Thanh Nguyen & Balachandran Muniandy & Darren Henry, 2024. "Adjustment speed of capital structure: A literature survey of empirical research," Australian Journal of Management, Australian School of Business, vol. 49(3), pages 448-477, August.
  4. Lou, Zhukun & Li, Sujie & Tong, Jingyi & Zhao, Jing, 2025. "ESG rating disagreement and the cost of equity capital," Global Finance Journal, Elsevier, vol. 66(C).
  5. Zaman, Rashid, 2024. "When corporate culture matters: The case of stakeholder violations," The British Accounting Review, Elsevier, vol. 56(1).
  6. Lu, Xinjie & Zeng, Qing & Huang, Yisu & Wu, Hanlin, 2025. "Management climate risk concern and corporate bond credit spread," Journal of International Money and Finance, Elsevier, vol. 153(C).
  7. Basha, Shabeen Afsar & Benkraiem, Ramzi & Ben-Nasr, Hamdi & Masum, Abdullah-Al, 2025. "Does political risk exacerbate climate risk? Firm-level evidence," International Review of Financial Analysis, Elsevier, vol. 104(PA).
  8. Ben Hmiden, Oussama & Rjiba, Hatem & Saadi, Samir, 2022. "Competition through environmental CSR engagement and cost of equity capital," Finance Research Letters, Elsevier, vol. 47(PB).
  9. Elmawazini, Khaled & Saadi, Samir & Sassi, Syrine & Khiyar, Khiyar Abdalla & Ali, Mohammed, 2023. "Do data breach disclosure laws matter to shareholder risk?," Finance Research Letters, Elsevier, vol. 53(C).
  10. Feng, Yongjie & Zhang, Zenglian & Zhang, Jingxian & Zhou, Wenjie, 2025. "More authentic data asset disclosure by myopic managers: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 105(C).
  11. S. M. R. K. Samarakoon & R. K. Mishra & Rudra P. Pradhan & Manju Jayakumar & Tapan P. Bagchi, 2025. "Annual report readability, ESG disclosure, and risk perspectives of Indian firms: the mediating role of corporate governance and earnings management," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(3), pages 678-705, September.
  12. Zhan, Baoqiang & Wu, Chong, 2024. "Star power: A quasi-natural experiment on how analyst status affects recommendation performance," Finance Research Letters, Elsevier, vol. 59(C).
  13. Ya-Guang Du & Shu Li & Nan-Ting Kuo & Dan Li, 2025. "Does the annual report readability improve corporate R&D investment? Evidence from China," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(2), pages 440-460, June.
  14. Zhang, Chuan & Wang, Yueyun, 2024. "Are ESG scores affected by the quality of non-financial disclosures?," International Review of Economics & Finance, Elsevier, vol. 93(PA), pages 1431-1458.
  15. Hasan, Mostafa Monzur & Cheung, Adrian (Wai Kong) & Marwick, Trevor, 2022. "Corporate sexual orientation equality policies and the cost of equity capital," Journal of Behavioral and Experimental Finance, Elsevier, vol. 34(C).
  16. Ibrahim El-Sayed Ebaid, 2023. "IFRS adoption and the readability of corporate annual reports: evidence from an emerging market," Future Business Journal, Springer, vol. 9(1), pages 1-12, December.
  17. Leye Li & Louise Yi Lu & Yi Wang & Yangxin Yu, 2023. "Workforce diversity and financial statement readability," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S1), pages 1599-1631, April.
  18. Minxing Sun & Weike Xu, 2024. "Short selling and readability in financial disclosures: A controlled experiment," The Financial Review, Eastern Finance Association, vol. 59(2), pages 265-292, May.
  19. Becchetti, Leonardo & Cucinelli, Doriana & Ielasi, Federica & Rossolini, Monica, 2023. "Corporate social irresponsibility: The relationship between ESG misconduct and the cost of equity," International Review of Financial Analysis, Elsevier, vol. 89(C).
  20. Qiu, Meng & Gu, Kai & Zhang, Zhichao & Zhang, Junrui, 2023. "Political uncertainty and financial statement readability," Research in International Business and Finance, Elsevier, vol. 66(C).
  21. Bai, Min & Li, Shihe & Xu, Limin & Yu, Chia-Feng (Jeffrey), 2022. "How do overconfident CEOs respond to regulation fair disclosure? Evidence from financial report readability," Finance Research Letters, Elsevier, vol. 50(C).
  22. Jang, Soomi & Choi, Heeick & Kim, Hyungtae, 2024. "Managerial ability and cost of equity capital," Advances in accounting, Elsevier, vol. 65(C).
  23. Elvia R. Shauki & Eva Oktavini, 2022. "Earnings Management and Annual Report Readability: The Moderating Effect of Female Directors," IJFS, MDPI, vol. 10(3), pages 1-11, August.
  24. Sharma, Shivani & Sharma, Udayan, 2025. "What does green bond prospectus communicate about credit spread?," Finance Research Letters, Elsevier, vol. 79(C).
  25. Huang, Li & Liu, Jinsong & Shi, Jing & Ying, Qianwei, 2024. "Retail investors matter: The value of corporate interactions," Research in International Business and Finance, Elsevier, vol. 69(C).
  26. Mousa, Gehan A. & Elamir, Elsayed A.H. & Hussainey, Khaled, 2022. "The effect of annual report narratives on the cost of capital in the Middle East and North Africa: A machine learning approach," Research in International Business and Finance, Elsevier, vol. 62(C).
  27. Puwanenthiren, Premkanth & Azam, Md Saiful & Jahangir Ali, Muhammad & Nadarajah, Sivathaasan, 2024. "Does annual report readability influence the design of SEOs?," International Review of Economics & Finance, Elsevier, vol. 93(PA), pages 970-984.
  28. Khadija S. Almaghrabi, 2025. "Climate Change Exposure and the Readability of Narrative Disclosures in Annual Reports," Sustainability, MDPI, vol. 17(11), pages 1-18, June.
  29. Elmawazini, Khaled & Chkir, Imed & Mrad, Fatma & Rjiba, Hatem, 2022. "Does green technology innovation matter to the cost of equity capital?," Research in International Business and Finance, Elsevier, vol. 62(C).
  30. Cui, Huan-yu & Cao, Yue-qun, 2025. "Environmental justice, ethical transformation: Environmental courts and corporate ESG performance," Journal of Asian Economics, Elsevier, vol. 100(C).
  31. Mushtaq, Rizwan & Gull, Ammar Ali & Shahab, Yasir & Derouiche, Imen, 2022. "Do financial performance indicators predict 10-K text sentiments? An application of artificial intelligence," Research in International Business and Finance, Elsevier, vol. 61(C).
  32. Bin Yan Ding & Feng Wei, 2022. "Executive resume information disclosure and corporate innovation: Evidence from China," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(8), pages 3593-3610, December.
  33. Zeng, Huixiang & Ren, Lei & Chen, Xiaohong & Zhou, Qiong & Zhang, Tao & Cheng, Xu, 2024. "Punishment or deterrence? Environmental justice construction and corporate equity financing––Evidence from environmental courts," Journal of Corporate Finance, Elsevier, vol. 86(C).
  34. Ferjančič, Urša & Ichev, Riste & Lončarski, Igor & Montariol, Syrielle & Pelicon, Andraž & Pollak, Senja & Sitar Šuštar, Katarina & Toman, Aleš & Valentinčič, Aljoša & Žnidaršič, Martin, 2024. "Textual analysis of corporate sustainability reporting and corporate ESG scores," International Review of Financial Analysis, Elsevier, vol. 96(PB).
  35. He, Guanming & Li, Zhichao & Yu, Ling & Zhou, Zhanqiang, 2023. "Contribution to poverty alleviation: A waste or benefit for corporate financing?," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 89(C).
  36. Li, Donghui & Zhang, Zhanxiang & Gao, Xin, 2025. "The impact of carbon emission trading system on the implied cost of equity capital," International Review of Economics & Finance, Elsevier, vol. 101(C).
  37. Li, Hong-Quan & Yang, Yang, 2024. "Can the readability of an annual report forecast negative earnings surprises?," Finance Research Letters, Elsevier, vol. 62(PA).
  38. Amairi, Haifa & Gallali, Mohamed Imen & Sassi, Syrine, 2022. "Market pressure and cost of equity: Revisited," Finance Research Letters, Elsevier, vol. 47(PB).
  39. Chen, Chen & Hanlon, Dean & Khedmati, Mehdi & Wake, James, 2023. "Annual report readability and equity mispricing," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(3).
  40. Zhao, Ling & Huang, Hao, 2024. "Information disclosure by industry and the cost of equity: Evidence from a quasi-natural experiment in China," International Review of Economics & Finance, Elsevier, vol. 89(PA), pages 196-212.
  41. Li, Xiaoyu & Zou, Lin, 2024. "Does mandating narrative disclosure of innovation help unveil the curtain of R&D expenditure? Evidence from regulation change in China," International Review of Financial Analysis, Elsevier, vol. 91(C).
  42. Mandas, Marco & Lahmar, Oumaima & Piras, Luca & De Lisa, Riccardo, 2023. "ESG in the financial industry: What matters for rating analysts?," Research in International Business and Finance, Elsevier, vol. 66(C).
  43. Yin, Shiyan & Chevapatrakul, Thanaset & Yao, Kai, 2022. "The causal effect of improved readability of financial reporting on stock price crash risk: Evidence from the Plain Writing Act of 2010," Economics Letters, Elsevier, vol. 216(C).
  44. Panta, Humnath & Panta, Ayush, 2023. "Organizational capital and readability of financial reports," Finance Research Letters, Elsevier, vol. 55(PA).
  45. D’Augusta, Carlo & De Vito, Antonio & Grossetti, Francesco, 2023. "Words and numbers: A disagreement story from post-earnings announcement return and volume patterns," Finance Research Letters, Elsevier, vol. 54(C).
  46. Sun, Li, 2023. "Asset redeployability and readability of annual report," Research in International Business and Finance, Elsevier, vol. 64(C).
  47. Tran, Ly Thi Hai, 2022. "Reporting quality and financial leverage: Are qualitative characteristics or earnings quality more important? Evidence from an emerging bank-based economy," Research in International Business and Finance, Elsevier, vol. 60(C).
  48. Gounopoulos, Dimitrios & Huang, Winifred & Yang, Min, 2025. "Innovation and annual report readability," Research Policy, Elsevier, vol. 54(8).
  49. Fahd Alduais & Nashat Ali Almasria & Abeer Samara & Ali Masadeh, 2022. "Conciseness, Financial Disclosure, and Market Reaction: A Textual Analysis of Annual Reports in Listed Chinese Companies," IJFS, MDPI, vol. 10(4), pages 1-22, November.
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