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Annual Report Narratives and the Cost of Equity Capital : U.K. Evidence of a U-Shaped Relation

Athanasakou, Vasiliki E. - 2019

We hypothesise and test for a U-shaped relation between the cost of equity capital and the level of disclosure in annual report narratives. Using a computer-generated word-count-based index of the level of disclosure in U.K. annual report narratives, we document a negative relation with the cost...

Persistent link: https://www.econbiz.de/10012865600

Bias in the tone of forward-looking narratives

Schleicher, Thomas; Walker, Martin - In: Accounting and business research : a research quarterly … 40 (2010) 4, pp. 371-390

Persistent link: https://www.econbiz.de/10008661123

Annual report narratives and the cost of equity capital : U.K. evidence of a U-shaped relation

Athanasakou, Vasiliki; Eugster, Florian; Schleicher, Thomas - In: The European accounting review 29 (2020) 1, pp. 27-54

Persistent link: https://www.econbiz.de/10012195439

Nationality and differences in auditor risk assessment: a research note with experimental evidence

O'Donnell, Ed; Prather-Kinsey, Jenice - In: Accounting, organizations and society : an … 35 (2010) 5, pp. 558-564

Persistent link: https://www.econbiz.de/10008656664

The global impact of Brexit uncertainty

Hassan, Tarek A.; Hollander, Stephan; Lent, Laurence van; … - 2019

Persistent link: https://www.econbiz.de/10012212822

Earnings management or forecast guidance to meet analyst expectations?

Athanasakou, Vasiliki E.; Strong, Norman C.; Walker, Martin - In: Accounting and business research : a research quarterly … 39 (2009) 1, pp. 3-35

Persistent link: https://www.econbiz.de/10003820517

The effects of voluntary disclosure and dividend propensity on prices leading earnings

Hussainey, Khaled; Walker, Martin - In: Accounting and business research : a research quarterly … 39 (2009) 1, pp. 37-55

Persistent link: https://www.econbiz.de/10003820521

The cost of capital in Europe : an empirical analysis and the preliminary impact of international accounting harmonisation

Lee, Edward (contributor); Walker, Martin (contributor); … - 2006

Persistent link: https://www.econbiz.de/10003423647

Cross-sectional variation in the economic consequences of international accounting harmonization : the case of mandatory IFRS adoption in the UK

Christensen, Hans B.; Lee, Edward; Walker, Martin - In: The international journal of accounting : TIJA 42 (2007) 4, pp. 341-379

Persistent link: https://www.econbiz.de/10003591140

Classificatory income smoothing : the impact of a regime of reporting financial performance

Athanasakou, Vasiliki E.; Strong, Norman C.; Walker, Martin - In: Journal of accounting and public policy 26 (2007) 4, pp. 387-435

Persistent link: https://www.econbiz.de/10003510428