This paper provides an overview of why, and how, academic research can assist regulators and standard setters in evaluating <italic>ex ante</italic> and <italic>ex post</italic> the effects of standardization and regulation of corporate financial reporting and disclosure. We argue that academic research is a valuable and often...

Research on disclosure and capital markets focuses primarily on the amount of information provided but pays little attention to the presentation format of this information. This paper examines the impact of graph utilization and graph quality (distortion) on the cost of equity capital,...