This paper deals with the impact of voluntary strategy disclosure in management reports on the cost of equity capital …-collected strategy disclosure scores. We find that higher disclosure levels are, on average, associated with lower cost of equity capital …

CEOs' reporting styles, sustainability reporting and sustainability performance on cost of equity capital. We find … empirical evidence that increases in the quality of sustainability reporting are positively associated with cost of equity … higher (lower) cost of equity capital …

that for banks with a binding regulatory leverage constraint, absent differences in regulatory risk weights across assets … relation with change in leverage as expected for any increase in equity, (ii) no evidence of a positive relation between fair … value comprehensive income and banks' net purchases of assets, and (iii) the relation between change in leverage and fair …