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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
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Governance mechanisms, accounting regulation, and corporate disclosure in the aftermath of Covid-19 : novel research questions and methodological opportunities
Bonacchi, Massimiliano; Botosan, Christine A.; Nanda, … - In: Corporate governance : an international review 31 (2023) 5, pp. 786-794
Persistent link: https://www.econbiz.de/10014369362
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The state of segment reporting by U.S. public entities : 1976–2017
Botosan, Christine A.; Huffman, Adrienna; Stanford, … - In: Accounting horizons : a quarterly publication of the … 35 (2021) 1, pp. 1-27
Persistent link: https://www.econbiz.de/10012516917
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Perspectives on the financial reporting of intangibles
Appleton, Anthony; Barckow, Andreas; Botosan, Christine A. - In: Accounting horizons : a quarterly publication of the … 37 (2023) 1, pp. 1-13
Persistent link: https://www.econbiz.de/10014314652
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Comprehensive Income Disclosures and Analysts' Valuation Judgments
Hirst, D. Eric; Hopkins, Patrick E. - 2014
We investigate whether clear disclosure of comprehensive income (CI) facilitates detection of earnings management by buy-side financial analysts and predictably affects their security price judgments. Because analysts and investors often must sort through voluminous footnotes and non-financial...
Persistent link: https://www.econbiz.de/10014067928