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Citations (27)
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Jianhui Jian, Fan Yang, Minglang Liu & Yi Liu. (2023) Cost of Equity Capital and Annual Report Tone Manipulation. Emerging Markets Finance and Trade 0:0, pages 1-22.
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Dewan Rahman & Muhammad Kabir. (2023) Does Board Independence Influence Annual Report Readability?. European Accounting Review 0:0, pages 1-28.
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Frédéric Pourtier, Frédérique Bardinet-Evraert & Veronique Darmendrail. (2023) The Value Relevance of Accounting Numbers in Presence of the Equity Method Before and After IFRS 11: Evidence from France. Accounting in Europe 20:2, pages 194-224.
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Thomas Hoppe, Deborah Schanz, Susann Sturm & Caren Sureth-Sloane. (2023) The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. European Accounting Review 32:2, pages 239-273.
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Stéphanie Mittelbach-Hörmanseder, Katrin Hummel & Margarethe Rammerstorfer. (2021) The information content of corporate social responsibility disclosure in Europe: an institutional perspective. European Accounting Review 30:2, pages 309-348.
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Articles from other publishers (22)
Ruyin Long, Xinru Wang, Meifen Wu, Hong Chen, Qianwen Li & Yujie Wang. (2023) The impact of carbon information disclosure on the cost of capital: The moderating role of regulatory pressures. Resources, Conservation and Recycling 193, pages 106970.
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Tamer Elshandidy & Yousry Ahmed. (2023) Stock price informativeness of risk disclosure: Does time orientation matter?. The Quarterly Review of Economics and Finance 89, pages 149-162.
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Vasiliki Athanasakou, Abdlmutaleb Boshanna, Natalia Kochetova & Georgios Voulgaris. (2023) Strategy and business model disclosures in annual reports: The role of legal regime. The British Accounting Review, pages 101190.
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Samuel Adams, Larry Fauver, Lauren Milbach & Alvaro G. Taboada. (2023) Bank Risk Management and Systemic Risk: Global Evidence. SSRN Electronic Journal.
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Dewan Rahman & Muhammad Kabir. (2023) Does Board Independence Influence Annual Report Readability?. SSRN Electronic Journal.
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Quyen Nguyen, Ivan Diaz-Rainey & Duminda Kuruppuarachchi. (2023) In search of climate distress risk. International Review of Financial Analysis 85, pages 102444.
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Gehan A. Mousa, Elsayed A.H. Elamir & Khaled Hussainey. (2022) The effect of annual report narratives on the cost of capital in the Middle East and North Africa: A machine learning approach. Research in International Business and Finance 62, pages 101675.
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Tariq H. Ismail & Yousra R. Obiedallah. (2022) Firm performance and cost of equity capital: the moderating role of narrative risk disclosure quality in Egypt. Future Business Journal 8:1.
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Doaa Shohaieb, Mahmoud Elmarzouky & Khaldoon Albitar. (2022) Corporate governance and diversity management: evidence from a disclosure perspective. International Journal of Accounting & Information Management 30:4, pages 502-525.
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Renato Garzón- Jiménez & Ana Zorio-Grima. (2021) Sustainability in the food and beverage sector and its impact on the cost of equity. British Food Journal 124:8, pages 2497-2511.
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Jun Hu, Wenbin Long, Ming Dai & Daifei (Troy) Yao. (2022) Does international experience of managers bring financing benefits? Evidence from the cost of equity capital. Journal of Contemporary Accounting & Economics 18:1, pages 100294.
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George Emmanuel Iatridis, Kostas Pappas & Martin Walker. (2022) Narrative disclosure quality and the timeliness of goodwill impairments. The British Accounting Review 54:2, pages 100978.
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Antonio Iazzi, Lorenzo Ligorio, Demetris Vrontis & Oronzo Trio. (2021) Sustainable Development Goals and healthy foods: perspective from the food system. British Food Journal 124:4, pages 1081-1102.
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Michele Gendelsky de Oliveira, Graça Azevedo & Jonas Oliveira. (2021) The Relationship between the Company’s Value and the Tone of the Risk-Related Narratives: The Case of Portugal. Economies 9:2, pages 70.
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Hatem Rjiba, Samir Saadi, Sabri Boubaker & Xiaoya (Sara) Ding. (2021) Annual report readability and the cost of equity capital. Journal of Corporate Finance 67, pages 101902.
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Ho-Tan-Phat Phan, Francesco De Luca & Lea Iaia. (2020) The “Walk” towards the UN Sustainable Development Goals: Does Mandated “Talk” through NonFinancial Disclosure Affect Companies’ Financial Performance?. Sustainability 12:6, pages 2324.
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Francesco De Luca, Andrea Cardoni, Ho-Tan-Phat Phan & Evgeniia Kiseleva. (2020) Does Structural Capital Affect SDGs Risk-Related Disclosure Quality? An Empirical Investigation of Italian Large Listed Companies. Sustainability 12:5, pages 1776.
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Essi Nousiainen, Mikko Ranta, Mika Ylinen & Marko Järvenpää. (2022) Using Machine Learning and 10-K Filings to Measure Innovation. SSRN Electronic Journal.
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Balasingham Balachandran, Christo Karuna, Sagarika Mishra & Premkanth Puwanenthiren. (2021) Workplace Culture-Related Disclosure in Client-firm Form 10-K Reports and Audit Fees. SSRN Electronic Journal.
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Ruizhe Wang, Chua Wai Fong, Roger Simnett & Shan Zhou. (2021) Economic Impact of the Move to Strategic Reporting in the U.K.. SSRN Electronic Journal.
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Martin Walker, Steven Young, Andrew Moore, Vasiliki E. Athanasakou, Paul Rayson & Thomas Schleicher. (2020) Who’s the Fairest of Them All? A Comparison of Methods for Classifying Tone and Causal Reasoning in Earnings-related Management Discourse. SSRN Electronic Journal.
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Thomas Hoppe, Deborah Schanz, Susann Sturm & Caren Sureth-Sloane. (2019) Measuring Tax Complexity Across Countries: A Survey Study on MNCs. SSRN Electronic Journal.
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