Disclosure, Liquidity, and the Cost of Capital

Continuous Auctions and Insider Trading

Kyle, A. S. (1985) · Econometrica · doi:10.2307/1913210 · Cited by 10,145 · see citing works

Bid, ask and transaction prices in a specialist market with heterogeneously informed traders

Glosten, L. R., & Milgrom, P. (1985) · Journal of Financial Economics · doi:10.1016/0304-405x(85)90044-3 · Cited by 5,909 · see citing works

Asset pricing and the bid-ask spread

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Moral Hazard in Teams

Holmstrom, B. R. (1982) · The Bell Journal of Economics · doi:10.2307/3003457 · Cited by 5,080 · see citing works

A Theory of Intraday Patterns: Volume and Price Variability

Admati, A. R., & Pfleiderer, P. (1988) · Review of Financial Studies · doi:10.1093/rfs/1.1.3 · Cited by 3,282 · see citing works

Liquidity and Market Structure

Grossman, S. J., & Miller, M. H. (1988) · The Journal of Finance · doi:10.1111/j.1540-6261.1988.tb04594.x · Cited by 1,578 · see citing works

Optimal dealer pricing under transactions and return uncertainty

Ho, T., & Stoll, H. R. (1981) · Journal of Financial Economics · doi:10.1016/0304-405x(81)90020-9 · Cited by 1,336 · see citing works

Optimal Release of Information By Firms

Diamond, D. W. (1985) · The Journal of Finance · doi:10.1111/j.1540-6261.1985.tb02364.x · Cited by 1,106 · see citing works

Information and Volatility: The No-Arbitrage Martingale Approach to Timing and Resolution Irrelevancy

Ross, S. A. (1989) · The Journal of Finance · doi:10.1111/j.1540-6261.1989.tb02401.x · Cited by 1,047 · see citing works

Information aggregation in a noisy rational expectations economy

Diamond, D. W., & Verrecchia, R. E. (1981) · Journal of Financial Economics · doi:10.1016/0304-405x(81)90026-x · Cited by 1,042 · see citing works

Informed Speculation with Imperfect Competition

Kyle, A. S. (1989) · The Review of Economic Studies · doi:10.2307/2297551 · Cited by 1,023 · see citing works

Insider Trading: Should It Be Prohibited?

Leland, H. E. (1992) · Journal of Political Economy · doi:10.1086/261843 · Cited by 640 · see citing works

Information Acquisition in a Noisy Rational Expectations Economy

Verrecchia, R. E. (1982) · Econometrica · doi:10.2307/1913389 · Cited by 611 · see citing works

Corporate payout policy

Barclay, M. J., & Smith, C. W. (1988) · Journal of Financial Economics · doi:10.1016/0304-405x(88)90022-0 · Cited by 424 · see citing works

Shareholder Preferences and Dividend Policy

Brennan, M. J., & Thakor, A. V. (1990) · The Journal of Finance · doi:10.1111/j.1540-6261.1990.tb02424.x · Cited by 369 · see citing works

Optimal Managerial Contracts and Equilibrium Security Prices

Diamond, D. W., & Verrecchia, R. E. (1982) · The Journal of Finance · doi:10.2307/2327326 · Cited by 286 · see citing works

Optimal Managerial Contracts and Equilibrium Security Prices

Diamond, D. W., & Verrecchia, R. E. (1982) · The Journal of Finance · doi:10.1111/j.1540-6261.1982.tb03550.x · Cited by 286 · see citing works

Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature

Healy, P. M., & Palepu, K. G. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00018-0 · Cited by 8,097 · see citing works

The economic implications of corporate financial reporting

Graham, J. R., Harvey, C. R., & Rajgopal, S. (2005) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2005.01.002 · Cited by 6,840 · see citing works

Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting

Dhaliwal, D. S., Li, O. Z., Tsang, A., & Yang, Y. G. (2011) · The Accounting Review · doi:10.2308/accr.00000005 · Cited by 4,337 · see citing works

Disclosure level and the cost of equity capital.

Botosan, C. A. (1997) · The Accounting Review · doi:10.2308/tar-9709240185 · Cited by 3,491 · see citing works

Information and the Cost of Capital

Easley, D. A., & O’Hara, M. (2004) · The Journal of Finance · doi:10.1111/j.1540-6261.2004.00672.x · Cited by 3,106 · see citing works

Financial accounting information and corporate governance

Bushman, R. M., & Smith, A. J. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00027-1 · Cited by 2,723 · see citing works

Accounting Information, Disclosure, and the Cost of Capital

LAMBERT, R., LEUZ, C., & VERRECCHIA, R. E. (2007) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2007.00238.x · Cited by 2,586 · see citing works

The financial reporting environment: Review of the recent literature

Beyer, A., Cohen, D. A., Lys, T. Z., & Walther, B. R. (2010) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2010.10.003 · Cited by 2,563 · see citing works

Essays on disclosure

Verrecchia, R. E. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00025-8 · Cited by 2,444 · see citing works

Costs of Equity and Earnings Attributes

Francis, J., LaFond, R., Olsson, P. M., & Schipper, K. (2004) · The Accounting Review · doi:10.2308/accr.2004.79.4.967 · Cited by 2,370 · see citing works

The Economic Consequences of Increased Disclosure

Leuz, C., & Verrecchia, R. E. (2000) · Journal of Accounting Research · doi:10.2307/2672910 · Cited by 2,370 · see citing works

Do Managers Withhold Bad News?

Kothari, S. P., Shu, S., & Wysocki, P. D. (2008) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2008.00318.x · Cited by 2,139 · see citing works

The Economic Consequences of Increased DisclosurePreprint

Leuz, C., & Verrecchia, R. E. (1999) · SSRN Electronic Journal · doi:10.2139/ssrn.171975 · Cited by 2,113 · see citing works

Culture, Corporate Governance and Disclosure in Malaysian Corporations

Haniffa, R., & Cooke, T. E. (2002) · Abacus · doi:10.1111/1467-6281.00112 · Cited by 2,030 · see citing works

Toward an Implied Cost of Capital

Gebhardt, W. R., Lee, C. M. C., & Swaminathan, B. (2001) · Journal of Accounting Research · doi:10.1111/1475-679x.00007 · Cited by 1,940 · see citing works

Mandatory CSR and sustainability reporting: economic analysis and literature review

Christensen, H. B., Hail, L., & Leuz, C. (2021) · Review of Accounting Studies · doi:10.1007/s11142-021-09609-5 · Cited by 1,923 · see citing works

Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*

Healy, P. M., Hutton, A. P., & Palepu, K. G. (1999) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.1999.tb00592.x · Cited by 1,840 · see citing works

Information Uncertainty and Stock Returns

Zhang, F. (2006) · The Journal of Finance · doi:10.1111/j.1540-6261.2006.00831.x · Cited by 1,815 · see citing works

The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research

LEUZ, C., & WYSOCKI, P. D. (2016) · Journal of Accounting Research · doi:10.1111/1475-679x.12115 · Cited by 1,760 · see citing works

Market liquidity and volume around earnings announcements

Kim, O., & Verrecchia, R. E. (1994) · Journal of Accounting and Economics · doi:10.1016/0165-4101(94)90004-3 · Cited by 1,730 · see citing works

A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital

Botosan, C. A., & Plumlee, M. (2002) · Journal of Accounting Research · doi:10.1111/1475-679x.00037 · Cited by 1,427 · see citing works

The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis

Karamanou, I., & Vafeas, N. (2005) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2005.00177.x · Cited by 1,372 · see citing works

Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets

Chen, F., Hope, O., Li, Q., & Wang, X. (2011) · The Accounting Review · doi:10.2308/accr-10040 · Cited by 1,279 · see citing works

International Financial Reporting Standards (IFRS): pros and cons for investors

Ball, R. (2006) · Accounting and Business Research · doi:10.1080/00014788.2006.9730040 · Cited by 1,276 · see citing works

Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets*

Welker, M. (1995) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.1995.tb00467.x · Cited by 1,155 · see citing works

Corporate Misreporting and Bank Loan Contracting

Graham, J. R., Li, S., & Qiu, J. (2007) · Journal of Financial Economics · doi:10.1016/j.jfineco.2007.08.005 · Cited by 1,137 · see citing works

Earnings quality: Evidence from the field

Dichev, I. D., Graham, J. R., Harvey, C. R., & Rajgopal, S. (2013) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2013.05.004 · Cited by 1,103 · see citing works

ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firm's Information Environment and Increase Market Value?

Lang, M. H., Lins, K. V., & Miller, D. P. (2003) · Journal of Accounting Research · doi:10.1111/1475-679x.00106 · Cited by 1,085 · see citing works

The Role of the Business Press as an Information Intermediary

Bushee, B. J., Core, J. E., Guay, W. R., & Hamm, S. J. W. (2009) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2009.00357.x · Cited by 1,076 · see citing works

Voluntary Disclosure, Earnings Quality, and Cost of Capital

Francis, J., Nanda, D., & Olsson, P. M. (2008) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2008.00267.x · Cited by 1,061 · see citing works

The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis

Kothari, S. P., Li, X., & Short, J. E. (2009) · The Accounting Review · doi:10.2308/accr.2009.84.5.1639 · Cited by 1,044 · see citing works

A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes

Beattie, V., McInnes, B., & Fearnley, S. (2004) · Accounting Forum · doi:10.1016/j.accfor.2004.07.001 · Cited by 1,025 · see citing works

The effect of institutional ownership on firm transparency and information production

Boone, A. L., & White, J. T. (2015) · Journal of Financial Economics · doi:10.1016/j.jfineco.2015.05.008 · Cited by 976 · see citing works

Institutional monitoring and opportunistic earnings management

Chung, R., Firth, M. A., & Kim, J. (2002) · Journal of Corporate Finance · doi:10.1016/s0929-1199(01)00039-6 · Cited by 941 · see citing works

The information content of mandatory risk factor disclosures in corporate filings

Campbell, J. L., Chen, H., Dhaliwal, D. S., Lu, H.-M., & Steele, L. B. (2014) · Review of Accounting Studies · doi:10.1007/s11142-013-9258-3 · Cited by 923 · see citing works

IFRS Adoption and Accounting Quality: A Review

Soderstrom, N. S., & Sun, K. J. (2007) · European Accounting Review · doi:10.1080/09638180701706732 · Cited by 911 · see citing works

Market Reaction to the Adoption of IFRS in Europe

Armstrong, C. S., Barth, M. E., Jagolinzer, A. D., & Riedl, E. J. (2009) · The Accounting Review · doi:10.2308/accr.2010.85.1.31 · Cited by 859 · see citing works

Does Corporate Social Responsibility Affect Information Asymmetry?

Cui, J., Jo, H., & Na, H. (2016) · Journal of Business Ethics · doi:10.1007/s10551-015-3003-8 · Cited by 852 · see citing works

Social disclosure, financial disclosure and the cost of equity capital

Richardson, A. J., & Welker, M. (2001) · Accounting, Organizations and Society · doi:10.1016/s0361-3682(01)00025-3 · Cited by 835 · see citing works

The Effects of Mandatory ESG Disclosure Around the World

Krueger, P., Sautner, Z., Tang, D. Y., & Zhong, R. (2021) · Journal of Accounting Research · doi:10.1111/1475-679x.12548 · Cited by 826 · see citing works

Mandatory IFRS reporting and changes in enforcement

Christensen, H. B., Hail, L., & Leuz, C. (2013) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2013.10.007 · Cited by 816 · see citing works

Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?

Si-qi, L. (2010) · The Accounting Review · doi:10.2308/accr.2010.85.2.607 · Cited by 795 · see citing works

The Role of Dissemination in Market Liquidity: Evidence from Firms' Use of Twitter™

Blankespoor, E., Miller, G. S., & White, H. D. (2013) · The Accounting Review · doi:10.2308/accr-50576 · Cited by 792 · see citing works

A review of the empirical disclosure literature: discussion

Core, J. E. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00036-2 · Cited by 791 · see citing works

Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders

Frankel, R. M., & Xu, L. (2003) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2003.09.004 · Cited by 784 · see citing works

Does Tax Aggressiveness Reduce Financial Reporting Transparency?

Balakrishnan, K., Blouin, J. L., & Guay, W. R. (2011) · The Accounting Review · doi:10.2308/accr-52130 · Cited by 776 · see citing works

How disclosure quality affects the level of information asymmetry

Brown, S. V., & Hillegeist, S. A. (2007) · Review of Accounting Studies · doi:10.1007/s11142-007-9032-5 · Cited by 751 · see citing works

Inferring the Cost of Capital Using the Ohlson–Juettner Model

Gode, D., & Mohanram, P. S. (2003) · Review of Accounting Studies · doi:10.1023/a:1027378728141 · Cited by 745 · see citing works

The effects of financial reporting and disclosure on corporate investment: A review

Roychowdhury, S., Shroff, N., & Verdi, R. S. (2019) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2019.101246 · Cited by 749 · see citing works

Does ESG certification add firm value?

Wong, W. C., Batten, J. A., Ahmad, A. H., Arshad, S. B. M., Nordin, S., & Adzis, A. B. A. (2020) · Finance research letters · doi:10.1016/j.frl.2020.101593 · Cited by 725 · see citing works

Assessing Alternative Proxies for the Expected Risk Premium

Botosan, C. A., & Plumlee, M. (2005) · The Accounting Review · doi:10.2308/accr.2005.80.1.21 · Cited by 724 · see citing works

Textual risk disclosures and investors’ risk perceptions

Kravet, T., & Muslu, V. (2013) · Review of Accounting Studies · doi:10.1007/s11142-013-9228-9 · Cited by 685 · see citing works

Managerial Empire Building and Firm Disclosure

Hope, O., & Thomas, W. B. (2008) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2008.00289.x · Cited by 678 · see citing works

Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future ResearchPreprint

Leuz, C., & Wysocki, P. D. (2008) · SSRN Electronic Journal · doi:10.2139/ssrn.1105398 · Cited by 671 · see citing works

IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market

Leuz, C. (2003) · Journal of Accounting Research · doi:10.1111/1475-679x.00112 · Cited by 664 · see citing works

Business sustainability performance and cost of equity capital

Ng, A. C., & Rezaee, Z. (2015) · Journal of Corporate Finance · doi:10.1016/j.jcorpfin.2015.08.003 · Cited by 650 · see citing works

The Economic Implications of Corporate Financial Reporting

Graham, J. R., Harvey, C. R., & Rajgopal, S. (2004) · National Bureau of Economic Research · doi:10.3386/w10550 · Cited by 646 · see citing works

Implications for GAAP from an analysis of positive research in accounting

Kothari, S. P., Ramanna, K., & Skinner, D. J. (2010) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2010.09.003 · Cited by 640 · see citing works

Corporate social responsibility performance and information asymmetry

Cho, S. Y., Lee, C., & Pfeiffer, R. J. (2013) · Journal of Accounting and Public Policy · doi:10.1016/j.jaccpubpol.2012.10.005 · Cited by 645 · see citing works

Shaping Liquidity: On the Causal Effects of Voluntary Disclosure

Balakrishnan, K., Billings, M. B., Kelly, B., & Ljungqvist, A. P. (2014) · The Journal of Finance · doi:10.1111/jofi.12180 · Cited by 636 · see citing works

Testing Asymmetric-Information Asset Pricing Models

Kelly, B., & Ljungqvist, A. P. (2012) · Review of Financial Studies · doi:10.1093/rfs/hhr134 · Cited by 620 · see citing works

The Influence of Board Composition on Sustainable Development Disclosure

Jizi, M. I. (2017) · Business Strategy and the Environment · doi:10.1002/bse.1943 · Cited by 619 · see citing works

Extending the benefits of ESG disclosure: The effect on the cost of debt financing

Raimo, N., Caragnano, A., Zito, M., Vitolla, F., & Mariani, M. (2021) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.2134 · Cited by 605 · see citing works

Information Asymmetry, Information Precision, and the Cost of Capital

Lambert, R. A., Leuz, C., & Verrecchia, R. E. (2011) · European Finance Review · doi:10.1093/rof/rfr014 · Cited by 603 · see citing works

Founders, heirs, and corporate opacity in the United States☆

Anderson, R. C., Duru, A. I., & Reeb, D. M. (2009) · Journal of Financial Economics · doi:10.1016/j.jfineco.2008.04.006 · Cited by 594 · see citing works

Discretionary disclosure and stock-based incentives

Nagar, V., Nanda, D., & Wysocki, P. D. (2002) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(02)00075-7 · Cited by 594 · see citing works

Individual investors and financial disclosure

Lawrence, A. (2013) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2013.05.001 · Cited by 588 · see citing works

Management Earnings Forecasts: A Review and Framework

Hirst, D. E., Koonce, L. L., & Venkataraman, S. (2008) · Accounting Horizons · doi:10.2308/acch.2008.22.3.315 · Cited by 582 · see citing works

Do Family Firms Provide More or Less Voluntary Disclosure?

Chen, S., CHEN, X., & Cheng, Q. (2007) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2008.00288.x · Cited by 582 · see citing works

Financial reporting quality and idiosyncratic return volatility

Rajgopal, S., & Venkatachalam, M. (2010) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2010.06.001 · Cited by 570 · see citing works

A Review of the IFRS-Adoption Literature

George, E. T. D., Li, X., & Shivakumar, L. (2015) · Review of Accounting Studies · doi:10.1007/s11142-016-9363-1 · Cited by 561 · see citing works

Information Disclosure and Corporate Governance

Hermalin, B. E., & Weisbach, M. S. (2012) · The Journal of Finance · doi:10.1111/j.1540-6261.2011.01710.x · Cited by 560 · see citing works

When firms talk, do investors listen? The role of trust in stock market reactions to corporate earnings announcements

Pevzner, M. B., Xie, F., & Xin, X. (2013) · Journal of Financial Economics · doi:10.1016/j.jfineco.2013.08.004 · Cited by 554 · see citing works

Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms

Song, C. J., Thomas, W. B., & Yi, H. (2010) · The Accounting Review · doi:10.2308/accr.2010.85.4.1375 · Cited by 554 · see citing works

Pre-announcement and event-period private information

Kim, O., & Verrecchia, R. E. (1997) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(98)00013-5 · Cited by 541 · see citing works

Does Integrated Reporting Matter to the Capital Market?

Zhou, S., Simnett, R., & Green, W. (2017) · Abacus · doi:10.1111/abac.12104 · Cited by 529 · see citing works

Transparency, Financial Accounting Information, and Corporate Governance. (Part 1: A Review of the Literature on Corporate Governance)

Bushman, R. M., & Smith, A. J. (2003) · Federal Reserve Bank of New York Economic policy review · Cited by 520 · see citing works

Transparency and International Portfolio Holdings

Gelos, G., & Wei, S. (2005) · The Journal of Finance · doi:10.1111/j.1540-6261.2005.00823.x · Cited by 510 · see citing works

Regulation FD and the Financial Information Environment: Early Evidence

Heflin, F. L., Subramanyam, K. R., & Zhang, Y. (2003) · The Accounting Review · doi:10.2308/accr.2003.78.1.1 · Cited by 509 · see citing works

Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis

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The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market

Moerman, R. W. (2008) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2008.08.001 · Cited by 483 · see citing works

Board Structure, Ownership, and Voluntary Disclosure in Ireland

Donnelly, R., & Mulcahy, M. (2008) · Corporate Governance An International Review · doi:10.1111/j.1467-8683.2008.00692.x · Cited by 471 · see citing works

Conference calls and information asymmetry

Brown, S. V., Hillegeist, S. A., & Lo, K. (2004) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2004.02.001 · Cited by 466 · see citing works

Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement

Christensen, H. B., Hail, L., & Leuz, C. (2016) · Review of Financial Studies · doi:10.1093/rfs/hhw055 · Cited by 456 · see citing works

The economic consequences of increased disclosure: Evidence from international cross-listings☆

Bailey, W. B., ANDREWKAROLYI, G., & Salva, C. (2006) · Journal of Financial Economics · doi:10.1016/j.jfineco.2005.06.002 · Cited by 455 · see citing works

The informational contribution of social and environmental disclosures for investors

Cormier, D., Ledoux, M., & MAGNAN, M. L. (2011) · Management Decision · doi:10.1108/00251741111163124 · Cited by 446 · see citing works

Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis

Hail, L., Leuz, C., & Wysocki, P. D. (2010) · Accounting Horizons · doi:10.2308/acch.2010.24.3.355 · Cited by 438 · see citing works

Disclosure of information on intellectual capital in Danish IPO prospectuses

Bukh, P. N., Nielsen, C., Gormsen, P., & Mouritsen, J. (2005) · Accounting Auditing & Accountability Journal · doi:10.1108/09513570510627685 · Cited by 436 · see citing works

The Relation Among Capital Markets, Financial Disclosure, Production Efficiency, and Insider Trading

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The real value of China’s stock market

Carpenter, J. N., Lu, F., & Whitelaw, R. (2020) · Journal of Financial Economics · doi:10.1016/j.jfineco.2020.08.012 · Cited by 424 · see citing works

Stock price reaction to public and private information

Vega, C. (2006) · Journal of Financial Economics · doi:10.1016/j.jfineco.2005.07.011 · Cited by 422 · see citing works

Cost of capital and earnings transparency

Barth, M. E., Konchitchki, Y., & Landsman, W. R. (2013) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2013.01.004 · Cited by 417 · see citing works

Stock market reactions to adverse ESG disclosure via media channels

Wong, J. B., & Zhang, Q. (2021) · The British Accounting Review · doi:10.1016/j.bar.2021.101045 · Cited by 417 · see citing works

Corporate Social Responsibility and Capital Allocation Efficiency

Bhandari, A., & Javakhadze, D. (2017) · Journal of Corporate Finance · doi:10.1016/j.jcorpfin.2017.01.012 · Cited by 413 · see citing works

Information Asymmetry and Earnings Management: Some Evidence

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Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs*

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The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms

Hail, L. (2002) · European Accounting Review · doi:10.1080/0963818022000001109 · Cited by 404 · see citing works

Economic Benefits of Adopting IFRS or US‐GAAP – Have the Expected Cost of Equity Capital Really Decreased?

Daske, H. (2006) · Journal of Business Finance &amp Accounting · doi:10.1111/j.1468-5957.2006.00611.x · Cited by 401 · see citing works

Information Disclosure Strategy

Lev, B. I. (1992) · California Management Review · doi:10.2307/41166701 · Cited by 395 · see citing works

Information Disclosure in Financial Markets

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PENGUNGKAPAN, ASIMETRI INFORMASI, DAN COST OF CAPITAL

Khomsiyah, K., & Susanti, S. (2003) · Jurnal Bisnis dan Akuntansi · doi:10.34208/jba.v5i3.401 · Cited by 13 · see citing works

Disclosure and the Cost of Capital: Evidence of Information Complementarities

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