boutique resource firm investor presentations adds to the existing disclosure and dissemination literature due to the presence …

Purpose – Prior studies argue that larger firms could get more net benefit from higher disclosure compared to smaller … formal test on whether larger firms benefit more from higher disclosure compared to the smaller firms. Design …. However, this study treats firm size as a moderating variable to the relationship between disclosure and cost of equity …

Purpose – Prior studies argue that larger firms could get more net benefit from higher disclosure compared to smaller … formal test on whether larger firms benefit more from higher disclosure compared to the smaller firms. Design …. However, this study treats firm size as a moderating variable to the relationship between disclosure and cost of equity …

Purpose The purpose of this study is to consider why firms use different disclosure outlets. The authors argue that the … firm's choice of disclosure outlet can be explained by voluntary disclosure theories and investigate whether the market … response around different disclosure outlets varies. Design/methodology/approach The authors investigate differences in the …