In this review piece, we survey the literature on the cost of equity capital implications of corporate disclosure and … insights into the selection of proxies for each of our points of interest, cost of equity capital, disclosure quality and …

capital market impacts of the firm’s disclosure policy. Existing empirical research provides evidence in part indicating that … the cost of equity capital is reducing in disclosure levels, however, existing empirical research does not provide … evidence on how conservatism and disclosure interact. Therefore, the second research question seeks to explore this interaction …

This dissertation investigates the relation between firm disclosure, analyst forecast bias, and the cost of equity … capital (COEC). Since analyst forecast bias is associated with both implied COEC estimates and disclosure, it is important to … control for or remove it from COEC estimates when estimating the relation between disclosure and ex ante expected returns. I …

The first part of this thesis analyzes and quantifies the magnitude of executive remuneration disclosure of the world …’s 245 largest exchange-listed banks, using annual reports as the primary source of information, and the diverse disclosure … law countries have higher (more than three times in terms of the quantifying proxy) disclosure compared to banks in civil …

protects firms when in a weak competitive position, while equity holders prefer more disclosure to maximize profitability when …

protects firms when in a weak competitive position, while equityholders prefer more disclosure to maximize profitability when …

philosophy (which is largely family control) generally does not lend itself to transparency and disclosure. The situation is …

The aim of this paper is to explain Australian R&D capitalisation and voluntary disclosure. It is argued that the … discretionary choices available to management in Australia with respect to the accounting for and the disclosure of R&D expenditure …. Furthermore, research intensity, and the use of an R&D financing arrangements, are significant in explaining voluntary disclosure …