Advanced search
Publication Cover
European Accounting Review Volume 14, 2005 - Issue 4
Submit an article Journal homepage
2,018
Views
156
CrossRef citations to date
0
Altmetric
Original Articles

The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy

Valeri Nikolaev Tilburg UniversityCorrespondence[email protected]
&
Laurence van Lent Tilburg University
Pages 677-724 | Received 01 Aug 2004, Accepted 01 May 2005, Published online: 17 Feb 2007

Citations (156)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (17)

Xin Yang, Ahmad Fahmi Sheikh Hassan, Wei Theng Lau & Nazrul Hisyam Ab Razak. (2023) The discordance of governance performance from environmental and social performance on idiosyncratic risk: The effect of board composition. Cogent Economics & Finance 11:2.
Read now
Fani Kalogirou, Paraskevi Vicky Kiosse & Peter F. Pope. (2021) Pension Deficits and Corporate Financial Policy: Does Accounting Transparency Matter?. European Accounting Review 30:4, pages 801-825.
Read now
Stephanie Jana & Kevin McMeeking. (2021) Alternative Performance Measures: Determinants of Disclosure Quality – Evidence from Germany. Accounting in Europe 18:1, pages 102-142.
Read now
Skrålan Vergauwe & Ann Gaeremynck. (2019) Do measurement-related fair value disclosures affect information asymmetry?. Accounting and Business Research 49:1, pages 68-94.
Read now
Xinming Liu & Hung-Chao Yu. (2018) How do companies react to restatements? – Evidence from audit committee compensation, . Asia-Pacific Journal of Accounting & Economics 25:5, pages 546-585.
Read now
Francesco Mazzi, Paul André, Dionysia Dionysiou & Ioannis Tsalavoutas. (2017) Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital. Accounting and Business Research 47:3, pages 268-312.
Read now
Liangbo Ma, Shiguang Ma & Gary Tian. (2017) Corporate Opacity and Cost of Debt for Family Firms. European Accounting Review 26:1, pages 27-59.
Read now
Miles Gietzmann & Ivana Raonic. (2014) Thinly Traded Growth Stocks: A Joint Examination of Transparency in Communication and the Trading Platform. European Accounting Review 23:2, pages 257-289.
Read now
Miles B. Gietzmann & Angela K. Pettinicchio. (2014) External Auditor Reassessment of Client Business Risk Following the Issuance of a Comment Letter by the SEC. European Accounting Review 23:1, pages 57-85.
Read now
Sam Han, Tony Kang & Lynn Rees. (2013) The association between institutional ownership and audit properties. Asia-Pacific Journal of Accounting & Economics 20:2, pages 199-222.
Read now
Martin Glaum, Jörg Baetge, Alexander Grothe & Tatjana Oberdörster. (2013) Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts' Earnings Forecasts. European Accounting Review 22:1, pages 79-116.
Read now
Carolina Bona-Sánchez, Jerónimo Pérez-Alemán & Domingo Javier Santana-Martín. (2011) Ultimate Ownership and Earnings Conservatism. European Accounting Review 20:1, pages 57-80.
Read now
Grantley Taylor, Greg Tower & Mitch Van Der Zahn. (2011) The influence of international taxation structures on corporate financial disclosure patterns. Accounting Forum 35:1, pages 32-46.
Read now
Eli Amir, Yanling Guan & Gilad Livne. (2010) Auditor Independence and the Cost of Capital Before and After Sarbanes–Oxley: The Case of Newly Issued Public Debt. European Accounting Review 19:4, pages 633-664.
Read now
Flora Muiño & Marco Trombetta. (2009) Does graph disclosure bias reduce the cost of equity capital?. Accounting and Business Research 39:2, pages 83-102.
Read now
Laurence Van Lent. (2007) Endogeneity in Management Accounting Research: A Comment. European Accounting Review 16:1, pages 197-205.
Read now
Pascale Lapointe-Antunes, Denis Cormier, Michel Magnan & Sophie Gay-Angers. (2006) On the Relationship between Voluntary Disclosure, Earnings Smoothing and the Value-Relevance of Earnings: The Case of Switzerland. European Accounting Review 15:4, pages 465-505.
Read now

Articles from other publishers (139)

Florian Eugster, Jenni Kallunki, Juha‐Pekka Kallunki & Henrik Nilsson. (2023) Managerial extraversion and corporate voluntary disclosure. Contemporary Accounting Research.
Crossref
Elisa Menicucci & Guido Paolucci. (2023) The influence of Italian board characteristics on environmental, social and governance dimensions. Management Decision 61:10, pages 3082-3105.
Crossref
Sana Saleem, Muhammad Usman & Muhammad Naveed Akhtar. (2023) Does Private Information Always Hurt Retail Investors? The Impact of Private Information on Cost of Equity: Moderating Role of Investment Adjustment. SAGE Open 13:4.
Crossref
Xuezhou (Rachel) Zhao, Gaoguang (Stephen) Zhou & Zabihollah Rezaee. (2021) Tournament Incentives and Corporate Social Responsibility Performance. Journal of Accounting, Auditing & Finance 38:4, pages 934-963.
Crossref
Malik Muneer Abu Afifa & Mustafa Saadeh. (2023) Does information asymmetry mediate the relationship between voluntary disclosure and cost of capital? Evidence from a developing economy. Journal of Financial Reporting and Accounting.
Crossref
Elisa Menicucci & Guido Paolucci. (2022) ESG dimensions and bank performance: an empirical investigation in Italy. Corporate Governance: The International Journal of Business in Society 23:3, pages 563-586.
Crossref
Jian Wang, Yanhuang Huang, Hongrui Feng, Xingjian Li & Shu Yan. (2022) CEO incentive compensation and stock price momentum . Accounting & Finance 63:S1, pages 975-1028.
Crossref
Kameleddine Benameur, Ahmed Hassanein, Mohsen Ebied A.Y. Azzam & Hany Elzahar. (2022) Future-oriented disclosure and corporate value: the role of an emerging economy corporate governance. Journal of Applied Accounting Research 24:1, pages 25-46.
Crossref
Seraina C. Anagnostopoulou, Ioannis Tsalavoutas & Fanis Tsoligkas. (2023) R&D Tax Credits and R&D Investment Efficiency: International Evidence. SSRN Electronic Journal.
Crossref
Khadija S. Almaghrabi & Ioannis Tsalavoutas. (2022) Political spending, related voluntary disclosure, and the cost of public debt. Journal of Financial Stability 63, pages 101085.
Crossref
Amina Buallay & Layla Alhalwachi. (2022) Board gender diversity and environmental disclosure: evidence from the banking sector. Journal of Chinese Economic and Foreign Trade Studies 15:3, pages 350-371.
Crossref
Dimos Andronoudis, Diogenis Baboukardos & Fanis Tsoligkas. (2022) How the information content of integrated reporting flows into the stock market. International Journal of Finance & Economics.
Crossref
Elisa Menicucci & Guido Paolucci. (2022) Board Diversity and ESG Performance: Evidence from the Italian Banking Sector. Sustainability 14:20, pages 13447.
Crossref
Antonio Salvi, Nicola Raimo, Felice Petruzzella & Filippo Vitolla. (2021) The financial consequences of human capital disclosure as part of integrated reporting. Journal of Intellectual Capital 23:6, pages 1221-1245.
Crossref
Mathew Kevin Bosi, Nelson Lajuni, Avnner Chardles Wellfren & Thien Sang Lim. (2022) Sustainability Reporting through Environmental, Social, and Governance: A Bibliometric Review. Sustainability 14:19, pages 12071.
Crossref
Qian Wang, Huiru Chen, Yajiong Xue & Huigang Liang. (2022) How Corporate Social Responsibility Affects Firm Performance: The Inverted-U Shape Contingent on Founder CEO. Sustainability 14:18, pages 11340.
Crossref
Henda Kacem & Mohamed Ali Brahim Omri. (2021) Corporate social responsibility (CSR) and tax incentives: the case of Tunisian companies. Journal of Financial Reporting and Accounting 20:3/4, pages 639-666.
Crossref
Hu Tao, Shan Zhuang, Rui Xue, Wei Cao, Jinfang Tian & Yuli Shan. (2022) Environmental Finance: An Interdisciplinary Review. Technological Forecasting and Social Change 179, pages 121639.
Crossref
Vidia Gati, Iman Harymawan & Mohammad Nasih. (2022) Do Firms in the Islamic Index Differ from Others? Evidence of Cost of Debt in Sharia Firms in Indonesia. Economies 10:5, pages 119.
Crossref
Antonio Salvi, Felice Petruzzella, Nicola Raimo & Filippo Vitolla. 2022. Handbook of Research on Healthcare Standards, Policies, and Reform. Handbook of Research on Healthcare Standards, Policies, and Reform 75 90 .
Xiao Li. (2022) The Mediating Effect of Internal Control for the Impact of Institutional Shareholding on Corporate Financial Performance*. Asia-Pacific Journal of Financial Studies 51:2, pages 194-222.
Crossref
Fabio La Rosa, Francesca Bernini & Simone Terzani. (2022) Does corporate and country corruption risk affect CEO performance? A study of the best-performing CEOs worldwide. European Management Journal 40:2, pages 234-246.
Crossref
Xiao Li, Gang Liu, Qinghua Fu, Abdul Aziz Abdul Rahman, Abdelrhman Meero & Muhammad Safdar Sial. (2022) Does Corporate Social Responsibility Impact on Corporate Risk-Taking? Evidence from Emerging Economy. Sustainability 14:1, pages 531.
Crossref
Lane Matthews, Mariano L.M. Heyden & Dan Zhou. (2022) Paradoxical transparency? Capital market responses to exploration and exploitation disclosure. Research Policy 51:1, pages 104396.
Crossref
Ahmed Hassanein. (2022) Risk reporting and stock return in the UK: Does market competition Matter?. The North American Journal of Economics and Finance 59, pages 101574.
Crossref
Domenico Morrone, Rosamartina Schena, Danilo Conte, Candida Bussoli & Angeloantonio Russo. (2021) Between saying and doing, in the end there is the cost of capital: Evidence from the energy sector. Business Strategy and the Environment 31:1, pages 390-402.
Crossref
Ling Jin, Jun-Hyeok Choi, Saerona Kim & Dong-Hoon Yang. (2021) Government Environmental Pressure and Market Response to Carbon Disclosure: A Study of the Early Chinese ETS Implementation. Sustainability 13:24, pages 13532.
Crossref
Melsa Ararat, Moataz El-Helaly, Alan Lowe & Nermeen Shehata. (2021) Contingent Effect of Board Gender Diversity on Performance in Emerging Markets: Evidence from the Egyptian Revolution. Journal of Risk and Financial Management 14:11, pages 538.
Crossref
Antonio Marra. (2021) All that glitters is not gold! Independent directors' attributes and earnings quality: Beyond formal independence. Corporate Governance: An International Review 29:6, pages 567-592.
Crossref
Rihab Grassa, Nejia Moumen & Khaled Hussainey. (2020) What drives risk disclosure in Islamic and conventional banks? An international comparison. International Journal of Finance & Economics 26:4, pages 6338-6361.
Crossref
D. G. DeBoskey, Yutao Li, Gerald J. Lobo & Yan Luo. (2020) Corporate political transparency and the cost of debt. Review of Quantitative Finance and Accounting 57:1, pages 111-145.
Crossref
Nicola Raimo, Alessandra Caragnano, Marianna Zito, Filippo Vitolla & Massimo Mariani. (2021) Extending the benefits of ESG disclosure: The effect on the cost of debt financing . Corporate Social Responsibility and Environmental Management 28:4, pages 1412-1421.
Crossref
Nour Chams, Josep García-Blandón & Khaled Hassan. (2021) Role Reversal! Financial Performance as an Antecedent of ESG: The Moderating Effect of Total Quality Management. Sustainability 13:13, pages 7026.
Crossref
Amina Buallay, Sayed M. Fadel, Jasim Alajmi & Shahrokh Saudagaran. (2020) Sustainability reporting and bank performance after financial crisis. Competitiveness Review: An International Business Journal 31:4, pages 747-770.
Crossref
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.
Crossref
Lopin Kuo, Po-Wen Kuo & Chun-Chih Chen. (2021) Mandatory CSR Disclosure, CSR Assurance, and the Cost of Debt Capital: Evidence from Taiwan. Sustainability 13:4, pages 1768.
Crossref
Yan Xiong & Yan Zhao. (2021) Guanxi, media coverage and IPO approvals: Evidence from China. Pacific-Basin Finance Journal 65, pages 101468.
Crossref
Gaëlle Lenormand & Lionel Touchais. (2021) Does International Financial Reporting Standard 8 improve the firms' information environment?. Journal of Applied Accounting Research 22:2, pages 383-400.
Crossref
Ni-Yun Chen & Chi-Chun Liu. (2021) The effect of repurchase regulations on actual share reacquisitions and cost of debt. The North American Journal of Economics and Finance 55, pages 101298.
Crossref
Nicola Raimo, Elbano de Nuccio, Anastasia Giakoumelou, Felice Petruzzella & Filippo Vitolla. (2020) Non-financial information and cost of equity capital: an empirical analysis in the food and beverage industry. British Food Journal 123:1, pages 49-65.
Crossref
Rakesh Pandey, Pallab Kumar Biswas, Muhammad Jahangir Ali & Mansi Mansi. (2019) Female directors on the board and cost of debt: evidence from Australia. Accounting & Finance 60:4, pages 4031-4060.
Crossref
Florian Eugster. (2020) Endogeneity and the Dynamics of Voluntary Disclosure Quality: Is there Really an Effect on the Cost of Equity Capital?*. Contemporary Accounting Research 37:4, pages 2590-2614.
Crossref
Florian Eugster & Alexander F. Wagner. (2020) Value reporting and firm performance. Journal of International Accounting, Auditing and Taxation 40, pages 100319.
Crossref
Lorenzo Dal Maso, Gerald J. Lobo, Francesco Mazzi & Luc Paugam. (2020) Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk. Contemporary Accounting Research 37:2, pages 1248-1289.
Crossref
Henda Abdi & Mohamed Ali Brahim Omri. (2020) Web-based disclosure and the cost of debt: MENA countries evidence. Journal of Financial Reporting and Accounting 18:3, pages 533-561.
Crossref
Amina Buallay, Sayed M. Fadel, Jasim Yusuf Al-Ajmi & Shahrokh Saudagaran. (2020) Sustainability reporting and performance of MENA banks: is there a trade-off?. Measuring Business Excellence 24:2, pages 197-221.
Crossref
Mohammed S. Albarrak, Marwa Elnahass, Savvas Papagiannidis & Aly Salama. (2020) The effect of twitter dissemination on cost of equity: A big data approach. International Journal of Information Management 50, pages 1-16.
Crossref
Amina Buallay. (2019) Between cost and value. Journal of Applied Accounting Research 20:4, pages 481-496.
Crossref
Amina Buallay. (2019) Sustainability reporting and firm’s performance. International Journal of Productivity and Performance Management 69:3, pages 431-445.
Crossref
Mohammed S. Albarrak, Marwa Elnahass & Aly Salama. (2019) The effect of carbon dissemination on cost of equity. Business Strategy and the Environment 28:6, pages 1179-1198.
Crossref
Omaima A. G. Hassan & Claire Marston. (2019) Corporate Financial Disclosure Measurement in the Empirical Accounting Literature: A Review Article. The International Journal of Accounting 54:02, pages 1950006.
Crossref
D. G. DeBoskey & Peter R. Gillett. (2019) Another Look: The Impact of Multi-Dimensional Corporate Transparency on US Firms’ Market Liquidity and Analyst Forecast Properties. Review of Pacific Basin Financial Markets and Policies 22:02, pages 1950008.
Crossref
G.F. Nel, E.v.d.M Smit & L.M. Brümmer. (2018) The Impact of Internet Investor Relations on the Cost of Capital: Evidence from Companies Listed on the Johannesburg Stock Exchange. Australian Accounting Review 29:1, pages 36-48.
Crossref
Amina Buallay. (2019) Is sustainability reporting (ESG) associated with performance? Evidence from the European banking sector. Management of Environmental Quality: An International Journal 30:1, pages 98-115.
Crossref
Elias Erragragui. (2018) Do creditors price firms’ environmental, social and governance risks?. Research in International Business and Finance 45, pages 197-207.
Crossref
Yahya Hassas Yeganeا, Jafar Babajani, Mohammad Taghi Taghavifard & Arash Arianpoor. (2018) Analysis of Environmental Sustainability Performance and its impact on the cost of equity in companies listed in Tehran Stock Exchange. Iranian journal of Value and Behavioral Accounting 3:5, pages 1-39.
Crossref
Michail Nerantzidis. (2017) The role of weighting in corporate governance ratings. Journal of Management and Governance 22:3, pages 589-628.
Crossref
Fabio La Rosa, Giovanni Liberatore, Francesco Mazzi & Simone Terzani. (2018) The impact of corporate social performance on the cost of debt and access to debt financing for listed European non-financial firms. European Management Journal 36:4, pages 519-529.
Crossref
Guang-Zheng Chen & Edmund C. Keung. (2018) Directors' and Officers' Legal Liability Insurance and Internal Control Weaknesses. Journal of International Accounting Research 17:1, pages 69-86.
Crossref
Ariela Caglio, Andrea Dossi & Wim A. Van der Stede. (2018) CFO role and CFO compensation: An empirical analysis of their implications. Journal of Accounting and Public Policy 37:4, pages 265-281.
Crossref
Francesco Mazzi, Richard Slack & Ioannis Tsalavoutas. (2018) The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe. Journal of International Accounting, Auditing and Taxation 31, pages 52-73.
Crossref
Vinícius Simmer de Lima, Gerlando Augusto Sampaio Franco de Lima & Giorgio Gotti. (2018) Effects of the Adoption of IFRS on the Credit Market: Evidence from Brazil. The International Journal of Accounting 53:2, pages 77-101.
Crossref
Maria Baldini, Lorenzo Dal Maso, Giovanni Liberatore, Francesco Mazzi & Simone Terzani. (2016) Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure. Journal of Business Ethics 150:1, pages 79-98.
Crossref
D.G. DeBoskey, Yan Luo & Jeff J. Wang. (2018) Do specialized board committees impact the transparency of corporate political disclosure? Evidence from S&P 500 companies. Research in Accounting Regulation 30:1, pages 8-19.
Crossref
안성윤. (2017) The Relation between the Degree of Financial Leverage and the Cost of Debt Capital. Korea International Accounting Review null:76, pages 223-242.
Crossref
Charl de Villiers, Elmar R. Venter & Pei-Chi Kelly Hsiao. (2017) Integrated reporting: background, measurement issues, approaches and an agenda for future research. Accounting & Finance 57:4, pages 937-959.
Crossref
Felix Freudenberg, Björn Imbierowicz, Anthony Saunders & Sascha Steffen. (2017) Covenant violations and dynamic loan contracting. Journal of Corporate Finance 45, pages 540-565.
Crossref
Elisabeth Sinnewe, Jennifer L. Harrison & Albert Wijeweera. (2017) Future Cash Flow Predictability of Non-IFRS Earnings: Australian Evidence. Australian Accounting Review 27:2, pages 118-128.
Crossref
Ning Jia. (2017) Corporate Innovation Strategy, Analyst Forecasting Activities and the Economic Consequences. Journal of Business Finance & Accounting 44:5-6, pages 812-853.
Crossref
Maik Lachmann, Irene Trapp & Rouven Trapp. (2017) Diversity and validity in positivist management accounting research—A longitudinal perspective over four decades. Management Accounting Research 34, pages 42-58.
Crossref
Cecília Rendeiro Carmo, José António Cardoso Moreira & Maria Cristina Souto Miranda. (2016) Earnings quality and cost of debt: evidence from Portuguese private companies. Journal of Financial Reporting and Accounting 14:2, pages 178-197.
Crossref
Kyoungwon Mo & Boyoung Kim. (2016) Public Debt Issuance Impact on Management Forecasting Frequency: Evidence from Regulation Fair Disclosure. Asia-Pacific Journal of Financial Studies 45:5, pages 755-778.
Crossref
Mark E. Evans. (2016) Commitment and Cost of Equity Capital: An Examination of Timely Balance Sheet Disclosure in Earnings Announcements. Contemporary Accounting Research 33:3, pages 1136-1171.
Crossref
CHRISTIAN LEUZ & PETER D. WYSOCKI. (2016) The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research. Journal of Accounting Research 54:2, pages 525-622.
Crossref
Steve Janner. (2016) Do Bondholder Relations Efforts Pay Off for German Firms? An Empirical Approach. Credit and Capital Markets – Kredit und Kapital 49:1, pages 127-153.
Crossref
Isabel-Maria Garcia-Sanchez, Beatriz Cuadrado-Ballesteros & Jose-Valeriano Frias-Aceituno. (2016) Impact of the Institutional Macro Context on the Voluntary Disclosure of CSR Information. Long Range Planning 49:1, pages 15-35.
Crossref
Miles Gietzmann, Antonio Marra & Angela Pettinicchio. (2015) Comment Letter Frequency and CFO Turnover. Journal of Accounting, Auditing & Finance 31:1, pages 79-99.
Crossref
Musa Mangena, Jing Li & Venancio Tauringana. (2014) Disentangling the Effects of Corporate Disclosure on the Cost of Equity Capital. Journal of Accounting, Auditing & Finance 31:1, pages 3-27.
Crossref
Annita Florou & Urska Kosi. (2015) Does mandatory IFRS adoption facilitate debt financing?. Review of Accounting Studies 20:4, pages 1407-1456.
Crossref
Yangyang Chen, Cameron Truong & Madhu Veeraraghavan. (2015) CEO Risk-Taking Incentives and the Cost of Equity Capital. Journal of Business Finance & Accounting 42:7-8, pages 915-946.
Crossref
Hamdi Ben-Nasr. (2015) Government Ownership and Dividend Policy: Evidence from Newly Privatised Firms. Journal of Business Finance & Accounting 42:5-6, pages 665-704.
Crossref
Luc Paugam & Olivier Ramond. (2015) Effect of Impairment-Testing Disclosures on the Cost of Equity Capital. Journal of Business Finance & Accounting 42:5-6, pages 583-618.
Crossref
Yongtae Kim, Haidan Li & Siqi Li. (2015) CEO Equity Incentives and Audit Fees. Contemporary Accounting Research 32:2, pages 608-638.
Crossref
Hany Elzahar, Khaled Hussainey, Francesco Mazzi & Ioannis Tsalavoutas. (2015) Economic consequences of key performance indicators' disclosure quality. International Review of Financial Analysis 39, pages 96-112.
Crossref
Achraf Guidara, Hichem Khlif & Anis Jarboui. (2014) Voluntary and timely disclosure and the cost of debt: South African evidence. Meditari Accountancy Research 22:2, pages 149-164.
Crossref
David Cabedo Semper & José Miguel Tirado Beltrán. (2014) Risk disclosure and cost of equity: The Spanish case. Contaduría y Administración 59:4, pages 105-135.
Crossref
Tom Sieber, Barbara E. Weißenberger, Tatjana Oberdörster & Jörg Baetge. (2014) Let’s talk strategy: the impact of voluntary strategy disclosure on the cost of equity capital. Business Research 7:2, pages 263-312.
Crossref
Christine Mallin, Hisham Farag & Kean Ow-Yong. (2014) Corporate social responsibility and financial performance in Islamic banks. Journal of Economic Behavior & Organization 103, pages S21-S38.
Crossref
Romilda Mazzotta & Stefania Veltri. (2012) The relationship between corporate governance and the cost of equity capital. Evidence from the Italian stock exchange. Journal of Management & Governance 18:2, pages 419-448.
Crossref
Li Lin, Wang Shuang, Liu Yifang & Wang Shouyang. (2014) A New Idea of Study on the Influence Factors of Companies’ Debt Costs in the Big Data Era. Procedia Computer Science 31, pages 532-541.
Crossref
Edwige Cheynel. (2013) A theory of voluntary disclosure and cost of capital. Review of Accounting Studies 18:4, pages 987-1020.
Crossref
J.V. Frías-Aceituno, L. Rodríguez-Ariza & I.M. García-Sánchez. (2013) Is integrated reporting determined by a country's legal system? An exploratory study. Journal of Cleaner Production 44, pages 45-55.
Crossref
Husam Aldamen & Keith Duncan. (2011) Pricing of innate and discretionary accruals in Australian debt. Accounting & Finance 53:1, pages 31-53.
Crossref
David Gregory DeBoskey & Peter R. Gillett. (2011) The impact of multi-dimensional corporate transparency on us firms’ credit ratings and cost of capital. Review of Quantitative Finance and Accounting 40:1, pages 101-134.
Crossref
Bo Qin. (2012) The influence of firm and executive characteristics on performance-vested stock option grants. International Business Review 21:5, pages 906-928.
Crossref
Heinrich Degenhart & Steve Janner. (2012) Internet Bondholder Relations: Explaining Differences in Transparency among German Issuers of Corporate Bonds. Kredit und Kapital 45:3, pages 313-341.
Crossref
Stephen P. Baginski & Kenneth C. RakowJr.Jr.. (2011) Management earnings forecast disclosure policy and the cost of equity capital. Review of Accounting Studies 17:2, pages 279-321.
Crossref
Grantley Taylor & Greg Tower. 2012. Contemporary Issues in Mining. Contemporary Issues in Mining 158 173 .
Benito Arruñada. (2010) Mandatory accounting disclosure by small private companies. European Journal of Law and Economics 32:3, pages 377-413.
Crossref
Grantley Taylor & Greg Tower. (2011) Determinants of Financial Ratio Disclosure Patterns of Australian Listed Extractive Companies. Australian Accounting Review 21:3, pages 302-314.
Crossref
Gopal V. Krishnan & Wei Yu. (2011) Further evidence on knowledge spillover and the joint determination of audit and non‐audit fees. Managerial Auditing Journal 26:3, pages 230-247.
Crossref
Michael Grüning. (2014) Capital Market Implications of Corporate Disclosure: German Evidence. Business Research 4:1, pages 48-72.
Crossref
Raf Orens, Walter Aerts & Denis Cormier. (2010) Web‐Based Non‐Financial Disclosure and Cost of Finance. Journal of Business Finance & Accounting 37:9-10, pages 1057-1093.
Crossref
Yixin Liu, Yixi Ning & Wallace N. Davidson III. (2010) Earnings Management Surrounding New Debt Issues. Financial Review 45:3, pages 659-681.
Crossref
Grantley Taylor, Greg Tower & John Neilson. (2010) Corporate communication of financial risk. Accounting & Finance 50:2, pages 417-446.
Crossref
Chaiyasit Anuchitworawong. (2010) The Value of Principles-Based Governance Practices and the Attenuation of Information Asymmetry. Asia-Pacific Financial Markets 17:2, pages 171-207.
Crossref
Raf Orens, Walter Aerts & Nadine Lybaert. (2009) Intellectual capital disclosure, cost of finance and firm value. Management Decision 47:10, pages 1536-1554.
Crossref
Haiwen Zhang. (2009) Effect of derivative accounting rules on corporate risk-management behavior. Journal of Accounting and Economics 47:3, pages 244-264.
Crossref
David Hillier & Patrick McColgan. (2009) Firm Performance and Managerial Succession in Family Managed Firms. Journal of Business Finance & Accounting 36:3-4, pages 461-484.
Crossref
Raj Aggarwal & NyoNyo Aung Kyaw. (2009) International Variations in Transparency and Capital Structure: Evidence from European Firms. Journal of International Financial Management & Accounting 20:1, pages 1-34.
Crossref
Yu Flora Kuang & Bo Qin. (2009) Performance-vested stock options and interest alignment. The British Accounting Review 41:1, pages 46-61.
Crossref
Kerstin Kiefer & Philipp Schorn. (2009) Auswirkungen der IFRS-Umstellung auf die Risikoprämie von Unternehmensanleihen – Eine empirische Studie für Deutschland, Österreich und die SchweizIFRS-adoption and the cost of debt. Zeitschrift für Betriebswirtschaft 79:3, pages 335-365.
Crossref
Daniel Zéghal & Raef Gouiaa. (2009) The effect of the board of directors’ characteristics on the cost of capital of the French companies. Corporate Ownership and Control 7:1, pages 250-264.
Crossref
Yu Flora Kuang. (2008) Performance‐vested Stock Options and Earnings Management*. Journal of Business Finance & Accounting 35:9-10, pages 1049-1078.
Crossref
Gerhard Kristandl & Nick Bontis. (2007) The impact of voluntary disclosure on cost of equity capital estimates in a temporal setting. Journal of Intellectual Capital 8:4, pages 577-594.
Crossref
John S. HughesJing LiuJun Liu. (2007) Information Asymmetry, Diversification, and Cost of Capital. The Accounting Review 82:3, pages 705-729.
Crossref
Pauline Weetman. (2006) Discovering the ‘international’ in accounting and finance. The British Accounting Review 38:4, pages 351-370.
Crossref
Petter OsmundsenFrank AscheBård MisundKlaus Mohn. (2023) Valuation of International Oil Companies. The Energy Journal 27:3, pages 49-64.
Crossref
Jan Bouwens & Laurence van Lent. (2006) Performance Measure Properties and the Effect of Incentive Contracts. Journal of Management Accounting Research 18:1, pages 55-75.
Crossref
Haiwen Zhang. (2008) Effect of Derivative Accounting Rules on Corporate Risk-Management Behavior. SSRN Electronic Journal.
Crossref
Jan Bouwens & Laurence van Lent. (2006) Performance Measure Properties and the Effects of Incentive Contracts. SSRN Electronic Journal.
Crossref
Aline Grahn. (2018) Emission Levels and Greenhouse Gas Emissions Disclosure: Evidence From Private Firms. SSRN Electronic Journal.
Crossref
Lane Matthews & Renata Isabel Stenka. (2018) Innovation Disclosure and Cost of Capital: An Economic-Based Perspective. SSRN Electronic Journal.
Crossref
Chris Mallin, Hisham Farag & Kean Ow-Yong. (2014) Corporate Social Responsibility and Financial Performance in Islamic Banks. SSRN Electronic Journal.
Crossref
Michail Nerantzidis & Ioannis Tsalavoutas. (2015) Does Weighting Really Matter? The 'Blind Spot' of Corporate Governance Ratings. SSRN Electronic Journal.
Crossref
Christian Hofmann & Laurence van Lent. (2015) Organizational Design and Control Choices. SSRN Electronic Journal.
Crossref
Luc Paugam & Olivier J. Ramond. (2014) Effect of Impairment-Testing Disclosures on the Cost of Equity Capital. SSRN Electronic Journal.
Crossref
Francesco Mazzi, Paul Andrr, Dionysia Dionysiou & Ioannis Tsalavoutas. (2014) Goodwill Related Mandatory Disclosure and the Cost of Equity Capital. SSRN Electronic Journal.
Crossref
Yongtae Kim, Haidan Li & Siqi Li. (2014) CEO Equity Incentives and Audit Fees. SSRN Electronic Journal.
Crossref
Pietro Bonetti, Charles H. Cho, Giovanna Michelon & Yuki Tanaka. (2013) Environmental Disclosure and the Cost of Capital: Evidence from the Fukushima Nuclear Accident. SSRN Electronic Journal.
Crossref
Kooyul Jung, Boyoung Kim & Kyoungwon Mo. (2013) Firms' Strategic Disclosure of Bad News Around Debt Offerings. SSRN Electronic Journal.
Crossref
Pallab Kumar Biswas. (2013) Corporate Governance and its Determinants in Emerging Countries: A Case Study of Bangladesh. SSRN Electronic Journal.
Crossref
Mariya Anatolievna Molodchik & Jana Nursubina. (2012) Intangible Drivers of Innovation Performance: Empirical Evidence from USA and Russia. SSRN Electronic Journal.
Crossref
Florian Eugster & Alexander F. Wagner. (2012) When and How is Voluntary Disclosure Quality Reflected in Equity Prices?. SSRN Electronic Journal.
Crossref
Jochen Bigus, Lisa Schachner & Ingrid Stein. (2009) Relationship Lending and Conservative Accounting? Empirical Evidence from Private Firms. SSRN Electronic Journal.
Crossref
Sam Han, Tony Kang & Lynn L. Rees. (2009) The Association Between Institutional Ownership and Audit Properties. SSRN Electronic Journal.
Crossref
Benito Arruñada. (2008) Mandatory Accounting Disclosure by Small Private Companies. SSRN Electronic Journal.
Crossref
Christian Leuz & Peter D. Wysocki. (2008) Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research. SSRN Electronic Journal.
Crossref
C.S. Agnes Cheng, Cathy Zishang Liu, Kaye Newberry & Kenneth John Reichelt. (2007) Should Preferred Stock be Classified as a Liability? Evidence from Implied Cost of Common Equity Capital. SSRN Electronic Journal.
Crossref

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.