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Evidence that greater disclosure lowers the cost of equity capital

Botosan, Christine A. - In: Corporate governance at the crossroads : a book of readings, (pp. 437-446). 2005

Persistent link: https://www.econbiz.de/10002392227

Segment Information Disclosure and the Cost of Equity Capital

Yoo, Junwook - 2012

This study develops an empirical proxy for the quality of segment reporting from data in corporate annual reports, and provides evidence that financial markets price the quality of segment reporting as systematic (non-diversifiable) risk. Lower segment information quality is associated with...

Persistent link: https://www.econbiz.de/10013112574

Compliance with Goodwill Related Mandatory Disclosure Requirements and the Cost of Equity Capital

Mazzi, Francesco - 2017

estimation risk. We examine compliance levels with IFRS 3 and IAS 36 mandated goodwill related disclosure and their association …

Persistent link: https://www.econbiz.de/10012973005

Conservatism, Disclosure and the Cost of Equity Capital

Artiach, Tracy Charmaine - 2014

This study seeks insights into the economic consequences of accounting conservatism by examining the relation between conservatism and cost of equity capital. Appealing to the analytical and empirical literatures, we posit an inverse relation. Importantly, we also posit that the strength of the...

Persistent link: https://www.econbiz.de/10013052175

Disaggregation in Mandatory Risk Disclosure, Audit Conservatism and Implied Cost of Equity Capital

Alhadi, Ahmed - 2014

This research investigates the association between discretionary disaggregation in mandatory risk disclosures, audit … risk disclosures after controlling for firm-specific characteristics and country-specific institutional factors. Further …, our interaction term between audit conservatism and firms' disaggregation in mandatory risk disclosures is negatively …

Persistent link: https://www.econbiz.de/10013057677

Disclosure, information asymmetry and the cost of equity capital : evidence from Indonesia

Setiany, Erna; Suhardjanto, Djoko - In: Recent developments in Asian economics : international …, (pp. 351-366). 2021

Persistent link: https://www.econbiz.de/10012804527

Effect of intellectual capital disclosure on cost of equity capital : a study on Indian companies

Mondal, Amitava; Ghosh, Chiranjit - In: Asian journal of accounting research 6 (2021) 2, pp. 165-179

Persistent link: https://www.econbiz.de/10012614329

Disaggregation in Mandatory Risk Disclosure, Audit Conservatism and Implied Cost of Equity Capital

Alhadi, Ahmed - 2014

Persistent link: https://www.econbiz.de/10013060127

Management forecasts and the cost of equity capital : international evidence

Cao, Ying; Myers, Linda A.; Tsang, Albert; Yang, Yong George - In: Review of accounting studies 22 (2017) 2, pp. 791-838

Persistent link: https://www.econbiz.de/10011690249

Carbon information disclosure of enterprises and their value creation through market liquidity and cost of equity capital

Li, Li; Yang, Yuanhua; Tang, Dengli - In: Journal of industrial engineering and management : JIEM 8 (2015) 1, pp. 137-151

Purpose: Drawing on asymmetric information and stakeholder theories, this paper investigates two mechanisms, namely market liquidity and cost of equity capital, by which the carbon information disclosure of enterprises can benefit their value creation. Design/methodology/approach: In this...

Persistent link: https://www.econbiz.de/10011914106