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Disclosure interactions: accounting policy choice and voluntary disclosure effects on the cost of raising outside capital

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Cited by:

  1. M. Gietzmann & J. Ireland, 2005. "Cost of Capital, Strategic Disclosures and Accounting Choice," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(3‐4), pages 599-634, April.
  2. Ratna Puji Astuti KRISMIAJI, 2021. "Accounting Conservatism and Cost of Equity Capital – Evidence from Indonesia," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(2), pages 64-72, February.
  3. Iatridis, George & Valahi, Styliani, 2010. "Voluntary IAS 1 accounting disclosures prior to official IAS adoption: An empirical investigation of UK firms," Research in International Business and Finance, Elsevier, vol. 24(1), pages 1-14, January.
  4. Iatridis, George & Kadorinis, George, 2009. "Earnings management and firm financial motives: A financial investigation of UK listed firms," International Review of Financial Analysis, Elsevier, vol. 18(4), pages 164-173, September.
  5. Naveed Razzaq, Zhang Rui, 2018. "Does Conditional Conservatism affect the Cost of Capital? Evidence from China," Journal of Finance and Economics Research, Geist Science, Iqra University, Faculty of Business Administration, vol. 3(1), pages 57-70, March.
  6. Bogdan Victoria & Mester Ioana Teodora & Belenesi Marioara, 2010. "Accountants About Accounting Policies. An Emiprical Investigation Of Smes From Bihor County," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 464-468, July.
  7. Tracy C Artiach & Peter M Clarkson, 2014. "Conservatism, disclosure and the cost of equity capital," Australian Journal of Management, Australian School of Business, vol. 39(2), pages 293-314, May.
  8. Khalifa, Maha & Zouaoui, Haykel & Ben Othman, Hakim & Hussainey, Khaled, 2019. "Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
  9. Wallace, Wanda A., 2006. "Insights from preferability letters," Business Horizons, Elsevier, vol. 49(5), pages 403-414.
  10. Almaghrabi, Khadija S. & Tsalavoutas, Ioannis, 2022. "Political spending, related voluntary disclosure, and the cost of public debt," Journal of Financial Stability, Elsevier, vol. 63(C).
  11. Araceli Mora & Martin Walker, 2015. "The implications of research on accounting conservatism for accounting standard setting," Accounting and Business Research, Taylor & Francis Journals, vol. 45(5), pages 620-650, August.
  12. Viktoriia Gryn, 2021. "Strategic Correction of Enterprise Reporting Policy," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 5-11, March.
  13. George Iatridis & Panayotis Alexakis, 2012. "Evidence of voluntary accounting disclosures in the Athens Stock Market," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 11(1), pages 73-92, February.
  14. Espinosa, Mónica & Trombetta, Marco, 2005. "Disclosure and liquidity," DEE - Working Papers. Business Economics. WB wb050202, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
  15. Persakis, Anthony & Iatridis, George Emmanuel, 2017. "The joint effect of investor protection, IFRS and earnings quality on cost of capital: An international study," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 46(C), pages 1-29.
  16. Mónica Espinosa & Marco Trombetta, 2007. "Disclosure Interactions and the Cost of Equity Capital: Evidence From the Spanish Continuous Market," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(9‐10), pages 1371-1392, November.
  17. Ernstberger, Jürgen & Vogler, Oliver, 2008. "Analyzing the German accounting triad -- "Accounting Premium" for IAS/IFRS and U.S. GAAP vis-à-vis German GAAP?," The International Journal of Accounting, Elsevier, vol. 43(4), pages 339-386, December.
  18. Khalifa, Maha & Othman, Hakim Ben & Hussainey, Khaled, 2018. "The effect of ex ante and ex post conservatism on the cost of equity capital: A quantile regression approach for MENA countries," Research in International Business and Finance, Elsevier, vol. 44(C), pages 239-255.
  19. Popa Dorina Nicoleta & Belenesi Marioara & Mester Ioana Teodora, 2011. "An Investigative Study Regarding Smes Specific Accounting Policies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 463-652, July.
  20. Cabedo Semper David & Tirado Beltrán José Miguel, 2014. "Risk disclosure and cost of equity: The Spanish case," Contaduría y Administración, Accounting and Management, vol. 59(4), pages 105-135, octubre-d.
  21. David Ashton, 2005. "Discussion of Cost of Capital, Strategic Disclosures and Accounting Choice," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(3‐4), pages 635-641, April.
  22. Iatridis, George Emmanuel, 2011. "Accounting disclosures, accounting quality and conditional and unconditional conservatism," International Review of Financial Analysis, Elsevier, vol. 20(2), pages 88-102, April.
  23. Jennifer Francis & Dhananjay Nanda & Per Olsson, 2008. "Voluntary Disclosure, Earnings Quality, and Cost of Capital," Journal of Accounting Research, Wiley Blackwell, vol. 46(1), pages 53-99, March.
  24. Khadija S. Almaghrabi & Kwaku Opong & Ioannis Tsalavoutas, 2021. "Compliance with pension‐related mandatory disclosures and debt financing," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(1-2), pages 148-184, January.
  25. Andrikopoulos, Andreas & Merika, Anna A. & Triantafyllou, Anna & Merikas, Andreas G., 2013. "Internet disclosure and corporate performance: A case study of the international shipping industry," Transportation Research Part A: Policy and Practice, Elsevier, vol. 47(C), pages 141-152.
  26. 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, Taylor & Francis Journals, vol. 47(3), pages 268-312, April.
  27. Maha Khalifa & Hakim Ben Othman, 2015. "The effect of conservatism on cost of capital: MENA evidence," Applied Economics, Taylor & Francis Journals, vol. 47(1), pages 71-87, January.
  28. Yi-Chein Chiang & Hsin-Chiu Huang, 2012. "Equity Agency Costs And Internationalization: The Effect Of Revised Accounting Standards In Taiwan," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 6(2), pages 101-111.
  29. Miles Gietzmann & Adam Ostaszewski, 2014. "Why managers with low forecast precision select high disclosure intensity: an equilibrium analysis," Review of Quantitative Finance and Accounting, Springer, vol. 43(1), pages 121-153, July.
  30. George Emmanuel Iatridis, 2012. "Voluntary IFRS disclosures: evidence from the transition from UK GAAP to IFRSs," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(6), pages 573-597, June.
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