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 …

. The disclosure is likely to reduce the firm's cost of equity and debt. On the other hand, information about the firm …’s reserves is likely to attract competitors' attention. Therefore, managers aim to achieve an optimum level of disclosure in the … disclosure of reserves. The change in the rules does not seem to have much effect on the frequency of disclosure. Instead, the …

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 …

failure and persistence. In the first essay, hypotheses are developed on the unintended consequences of patenting. Disclosure … domains—and suggests that hazards of disclosure also varies with this breadth. Finally, the third essay examines the effects …