multivariate analyses to explain firms’ disclosure decisions. We show that the recognition of deferred tax assets and liabilities …

multivariate analyses to explain firms' disclosure decisions. We show that the recognition of deferred tax assets and liabilities …

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 …

Research on the effects of voluntary disclosure quality on the cost of equity capital is often plagued by endogeneity … disclosure scores, I examine the dynamic relation between voluntary disclosure quality and the cost of equity capital in a panel … over 10 years. My results suggest that the empirical relation between voluntary disclosure quality and the cost of equity …

Theory suggests that increased levels of corporate disclosure lead to a decrease in cost of equity via the reduction of … with firms' implied cost of equity capital (ICC). Using a sample of European firms for the period 2008 to 2011, we find a …

association between impairment-testing disclosures and implied cost of equity capital. We find that prospective entity …