evidence on how conservatism and disclosure interact. Therefore, the second research question seeks to explore this interaction … and investigates the conditional influence of disclosure on the primary relationship between conservatism and the cost of … (unconditional) and joint (conditional) impact of conservatism and disclosure on the cost of equity capital. The thesis makes several …

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 … asymmetry. Based on a sample of US-listed entities, we find, as predicted, an inverse relation between conservatism and the cost …

This dissertation investigates the relation between firm disclosure, analyst forecast bias, and the cost of equity … capital (COEC). Since analyst forecast bias is associated with both implied COEC estimates and disclosure, it is important to … control for or remove it from COEC estimates when estimating the relation between disclosure and ex ante expected returns. I …

associated with significantly lower costs of equity capital. We also find evidence that greater financial disclosure and stronger … their associations, and that there are tradeoffs between disclosure levels and shareholder rights in their influence on …

The purpose of this paper is to examine empirically the impact of intellectual capital disclosure (IC) on cost of … disclosure with its two components (human capital, structural) and the cost of equity. However, the negative impact of the … relational capital disclosure is not validated. The results in this paper are of considerable importance to both policy makers …

disclosure and its implied cost of equity capital. In addition, it aims to investigate whether industry competition intensity … association between cross-sectional differences in the extent of customer value disclosure and cross-sectional differences in a … association. It is observed that a negative relationship between quantitative (or hard) customer value disclosure and a firm …