Disclosure and the Cost of Capital: A Survey of the Theoretical Literature

Author:

Bertomeu Jeremy1,Cheynel Edwige2

Affiliation:

1. Baruch College, City College of New York

2. Columbia Business School

Publisher

Wiley

Subject

Accounting

Reference65 articles.

1. Factor-loading Uncertainty and Expected Returns;Armstrong;Review of Financial Studies,2013

2. When Does Information Asymmetry Affect the Cost of Capital?;Armstrong;Journal of Accounting Research,2011

3. Armstrong , C. S. D. J. Taylor R. E. Verrecchia 2014 Asymmetric Reporting

4. Interaction between Decision and Control Problems and the Value of Information;Arya;The Accounting Review,1997

5. Unintended Consequences of Regulating Disclosures: The Case of Regulation Fair Disclosure;Arya;Journal of Accounting and Public Policy,2005

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1. Disclosing a Random Walk;The Journal of Finance;2023-11-23

2. Corporate risk disclosures in turbulent times: An international analysis in the global financial crisis;Journal of International Financial Management & Accounting;2023-11-07

3. Asymmetric Disclosure, Noise Trade, and Firm Valuation;The Accounting Review;2023-08-31

4. Insider Horizon and Disclosure Policies;The Accounting Review;2023-05-04

5. Accounting comparability and relative performance evaluation by capital markets;Journal of Accounting and Economics;2023-02

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