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Cost of capital
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Kapitalkosten
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Corporate disclosure
11
Theorie
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Unternehmenspublizität
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cost of capital
9
Asymmetric information
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cost of debt
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cost of equity
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information asymmetry
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Christensen, Peter Ove
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Dhaliwal, Dan S.
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Schipper, Katherine
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Ashraf, Musaib
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Beng Wee Goh
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The accounting review : a publication of the American Accounting Association
NBER working paper series
92
Working paper / National Bureau of Economic Research, Inc.
87
NBER Working Paper
76
Journal of banking & finance
67
The journal of corporate finance : contracting, governance and organization
64
Finance research letters
50
Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
42
Journal of financial economics
40
The review of financial studies
40
Review of quantitative finance and accounting
38
The journal of finance : the journal of the American Finance Association
35
Journal of financial and quantitative analysis : JFQA
34
Review of accounting studies
34
International review of financial analysis
33
International review of economics & finance : IREF
30
Discussion paper / Centre for Economic Policy Research
29
Journal of business finance & accounting : JBFA
28
Pacific-Basin finance journal
25
Working paper
24
The quarterly review of economics and finance : journal of the Midwest Economics Association ; journal of the Midwest Finance Association
22
Management science : journal of the Institute for Operations Research and the Management Sciences
21
Research in international business and finance
21
Journal of accounting & economics
19
CESifo working papers
18
Emerging markets finance & trade : a journal of the Society for the Study of Emerging Markets
18
IMF working papers
18
Journal of business economics : JBE
18
Financial management
17
Emerging markets review
16
Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement
16
SpringerLink / Bücher
16
The journal of applied business research
16
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
15
Applied economics
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Bank of Finland research discussion papers
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The European journal of finance
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Working paper series / European Central Bank
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Australian journal of management
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Journal of business ethics : JOBE
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ECONIS (ZBW)
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1
Can shareholders benefit from consumer protection disclosure mandates? : evidence from data breach disclosure laws
Ashraf, Musaib
;
Sunder, Jayanthi
- In:
The accounting review : a publication of the American …
98
(
2023
)
4
,
pp. 1-32
Persistent link: https://www.econbiz.de/10014340333
Saved in:
2
Expected stock returns worldwide : a log-linear present-value approach
Chattopadhyay, Akash
;
Lyle, Matthew R.
;
Wang, Charles C. Y.
- In:
The accounting review : a publication of the American …
97
(
2022
)
2
,
pp. 107-133
Persistent link: https://www.econbiz.de/10013198687
Saved in:
3
Growth matters : disclosure and risk premium
Ellahie, Atif
;
Hayes, Rachel M.
;
Plumlee, Marlene A.
- In:
The accounting review : a publication of the American …
97
(
2022
)
4
,
pp. 259-286
Persistent link: https://www.econbiz.de/10013384456
Saved in:
4
Investment as the opportunity cost of dividend signaling
Kaplan, Zachary
;
Pérez Cavazos, Gerardo
- In:
The accounting review : a publication of the American …
97
(
2022
)
3
,
pp. 279-308
Persistent link: https://www.econbiz.de/10013332646
Saved in:
5
Economic consequences of corporate governance disclosure : evidence from the 2006 SEC regulation on related-party transactions
Hope, Ole-Kristian
;
Lu, Haihao
- In:
The accounting review : a publication of the American …
95
(
2020
)
4
,
pp. 263-290
Persistent link: https://www.econbiz.de/10012297253
Saved in:
6
Public information and efficient capital investments : implications for the cost of capital and firm values
Christensen, Peter Ove
;
Frimor, Hans
- In:
The accounting review : a publication of the American …
95
(
2020
)
5
,
pp. 57-93
Persistent link: https://www.econbiz.de/10012320363
Saved in:
7
Executive stock ownership guidelines and debtholder wealth
Kang, Jun-koo
;
Xu, Limin
- In:
The accounting review : a publication of the American …
94
(
2019
)
2
,
pp. 267-295
Persistent link: https://www.econbiz.de/10012138246
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8
Performance contingencies in CEO equity awards and debt contracting
Bizjak, John M.
;
Kalpathy, Swaminathan L.
;
Mihov, Vassil T.
- In:
The accounting review : a publication of the American …
94
(
2019
)
5
,
pp. 57-82
Persistent link: https://www.econbiz.de/10012121919
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9
Can a hybrid method improve equity valuation? : an empirical evaluation of the Ohlson and Johannesson (2016) model
Gao, Zhan
;
Myers, James N.
;
Myers, Linda A.
;
Wu, Wan-Ting
- In:
The accounting review : a publication of the American …
94
(
2019
)
6
,
pp. 227-252
Persistent link: https://www.econbiz.de/10012134984
Saved in:
10
Auditor changes and the cost of bank debt
Francis, Bill B.
;
Hunter, Delroy M.
;
Robinson, Dahlia M.
; …
- In:
The accounting review : a publication of the American …
92
(
2017
)
3
,
pp. 155-184
Persistent link: https://www.econbiz.de/10011691536
Saved in:
11
Economic links and the spillover effect of earnings quality on market risk
Ma, Mark
- In:
The accounting review : a publication of the American …
92
(
2017
)
6
,
pp. 213-245
Persistent link: https://www.econbiz.de/10011780736
Saved in:
12
Corporate diversification and the cost of debt : the role of segment disclosures
Franco, Francesca
;
Urcan, Oktay
;
Vasvari, Florin P.
- In:
The accounting review : a publication of the American …
91
(
2016
)
4
,
pp. 1139-1165
Persistent link: https://www.econbiz.de/10011520918
Saved in:
13
Cost of capital free-riders
Baginski, Stephen P.
;
Hinson, Lisa A.
- In:
The accounting review : a publication of the American …
91
(
2016
)
5
,
pp. 1291-1313
Persistent link: https://www.econbiz.de/10011562605
Saved in:
14
The effect of corporate tax avoidance on the cost of equity
Beng Wee Goh
;
Lee, Jimmy
;
Lim, Chee Yeow
;
Shevlin, Terry
- In:
The accounting review : a publication of the American …
91
(
2016
)
6
,
pp. 1647-1670
Persistent link: https://www.econbiz.de/10011621129
Saved in:
15
Information and heterogeneous beliefs : cost of capital, trading volume, and investor welfare
Christensen, Peter Ove
;
Qin, Zhenjiang
- In:
The accounting review : a publication of the American …
89
(
2014
)
1
,
pp. 209-242
Persistent link: https://www.econbiz.de/10010256773
Saved in:
16
Information asymmetry and the ex ante impact of public disclosure quality on price efficiency and the cost of capital : evidence from a laboratory market
Barron, Orie E.
;
Qu, Hong
- In:
The accounting review : a publication of the American …
89
(
2014
)
4
,
pp. 1269-1297
Persistent link: https://www.econbiz.de/10010407915
Saved in:
17
Options trading and the cost of equity capital
Naiker, Vic
;
Navissi, Farshid
;
Truong, Cameron
- In:
The accounting review : a publication of the American …
88
(
2013
)
1
,
pp. 261-295
Persistent link: https://www.econbiz.de/10009711730
Saved in:
18
Does financial constraint affect the relation between shareholder taxes and the cost of equity capital?
Dai, Zhonglan
;
Shackelford, Douglas A.
;
Zhang, Harold H.
; …
- In:
The accounting review : a publication of the American …
88
(
2013
)
5
,
pp. 1603-1627
Persistent link: https://www.econbiz.de/10010200161
Saved in:
19
Accounting standards, cost of capital, resource allocation, and welfare in a large economy
Zhang, Guochang
- In:
The accounting review : a publication of the American …
88
(
2013
)
4
,
pp. 1459-1488
Persistent link: https://www.econbiz.de/10009785576
Saved in:
20
Evidence that market participants assess recognized and disclosed items similarly when reliability is not an issue
Bratten, Brian
;
Choudhary, Preeti
;
Schipper, Katherine
- In:
The accounting review : a publication of the American …
88
(
2013
)
4
,
pp. 1179-1210
Persistent link: https://www.econbiz.de/10009785605
Saved in:
21
Accrual quality, realized returns, and expected returns : the importance of controlling for cash flow shocks
Ogneva, Maria
- In:
The accounting review : a publication of the American …
87
(
2012
)
4
,
pp. 1415-1444
Persistent link: https://www.econbiz.de/10009581380
Saved in:
22
An examination of the cost of capital implications of FIN 46
Callahan, Carolyn M.
;
Smith, Rodney E.
;
Spencer, Angela …
- In:
The accounting review : a publication of the American …
87
(
2012
)
4
,
pp. 1105-1134
Persistent link: https://www.econbiz.de/10009581421
Saved in:
23
Direct and mediated associations among earnings quality, information asymmetry, and the cost of equity
Bhattacharya, Nilabhra
;
Ecker, Frank
;
Olsson, Per M.
; …
- In:
The accounting review : a publication of the American …
87
(
2012
)
2
,
pp. 449-482
Persistent link: https://www.econbiz.de/10009540551
Saved in:
24
Voluntary nonfinancial disclosure and the cost of equity capital : the initiation of corporate social responsibility reporting
Dhaliwal, Dan S.
;
Li, Oliver Zhen
;
Tsang, Albert
;
Yang, …
- In:
The accounting review : a publication of the American …
86
(
2011
)
1
,
pp. 59-100
Persistent link: https://www.econbiz.de/10008901158
Saved in:
25
Capital structure, cost of capital, and voluntary disclosures
Bertomeu, Jeremy
;
Beyer, Anne
;
Dye, Ronald A.
- In:
The accounting review : a publication of the American …
86
(
2011
)
3
,
pp. 857-886
Persistent link: https://www.econbiz.de/10009156977
Saved in:
26
Internal control disclosures, monitoring, and the cost of debt
Dhaliwal, Dan S.
;
Hogan, Christopher
;
Trezevant, Robert
; …
- In:
The accounting review : a publication of the American …
86
(
2011
)
4
,
pp. 1131-1156
Persistent link: https://www.econbiz.de/10009297062
Saved in:
27
Does mandatory adoption of international financial reporting standards in the European Union reduce the cost of equity capital?
Li, Siqi
- In:
The accounting review : a publication of the American …
85
(
2010
)
2
,
pp. 607-636
Persistent link: https://www.econbiz.de/10003970649
Saved in:
28
Information and the cost of capital : an ex ante perspective
Christensen, Peter Ove
;
De la Rosa, Leonidas Enrique
; …
- In:
The accounting review : a publication of the American …
85
(
2010
)
3
,
pp. 817-848
Persistent link: https://www.econbiz.de/10003988309
Saved in:
29
Disclosure quality, cost of capital, and investor welfare
Gao, Pingyang
- In:
The accounting review : a publication of the American …
85
(
2010
)
1
,
pp. 1-29
Persistent link: https://www.econbiz.de/10003947174
Saved in:
30
Earnings smoothness, average returns, and implied cost of equity capital
McInnis, John
- In:
The accounting review : a publication of the American …
85
(
2010
)
1
,
pp. 315-341
Persistent link: https://www.econbiz.de/10003947342
Saved in:
31
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, Xu
;
Short, James E.
- In:
The accounting review : a publication of the American …
84
(
2009
)
5
,
pp. 1639-1670
Persistent link: https://www.econbiz.de/10003897758
Saved in:
32
Beating earnings benchmarks and the cost of debt
Jiang, John
- In:
The accounting review : a publication of the American …
83
(
2008
)
2
,
pp. 377-416
Persistent link: https://www.econbiz.de/10003686798
Saved in:
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