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Discussion of "Inventory policy, accruals quality and information risk"

Olsson, Per - In: Review of accounting studies 13 (2008) 2/3, pp. 411-417

Persistent link: https://www.econbiz.de/10003745345

Annual Report Narratives and the Cost of Equity Capital : U.K. Evidence of a U-Shaped Relation

Athanasakou, Vasiliki E. - 2019

We hypothesise and test for a U-shaped relation between the cost of equity capital and the level of disclosure in annual report narratives. Using a computer-generated word-count-based index of the level of disclosure in U.K. annual report narratives, we document a negative relation with the cost...

Persistent link: https://www.econbiz.de/10012865600

The market pricing of accruals quality

Francis, Jennifer; LaFond, Ryan; Olsson, Per; Schipper, … - In: Journal of accounting & economics 39 (2005) 2, pp. 295-327

Persistent link: https://www.econbiz.de/10002825951

Voluntary disclosure, earnings quality, and cost of capital

Francis, Jennifer; Nanda, Dhananjay; Olsson, Per - In: Journal of accounting research 46 (2008) 1, pp. 53-99

Persistent link: https://www.econbiz.de/10003661389

Non-random sampling and association tests on realized returns and risk proxies

Ecker, Frank; Francis, Jennifer; Olsson, Per; Schipper, … - In: Review of accounting studies 26 (2021) 2, pp. 772-814

Persistent link: https://www.econbiz.de/10012549064