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Annual report readability and the cost of equity capital. (2021). Saadi, Samir ; Rjiba, Hatem ; Boubaker, Sabri ; Ding, Xiaoya.
In: Journal of Corporate Finance.
RePEc:eee:corfin:v:67:y:2021:i:c:s0929119921000237.

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  2. Climate Change Exposure and the Readability of Narrative Disclosures in Annual Reports. (2025). Almaghrabi, Khadija S.
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  3. Management climate risk concern and corporate bond credit spread. (2025). Zeng, Qing ; Huang, Yisu ; Wu, Hanlin ; Lu, Xinjie.
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  4. Adjustment speed of capital structure: A literature survey of empirical research. (2024). Henry, Darren ; Nguyen, Ha Thanh ; Muniandy, Balachandran.
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  9. Can the readability of an annual report forecast negative earnings surprises?. (2024). Yang, Yang ; Li, Hong-Quan.
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  16. When corporate culture matters: The case of stakeholder violations. (2024). Zaman, Rashid.
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  17. Managerial ability and cost of equity capital. (2024). Jang, Soomi ; Kim, Hyungtae ; Choi, Heeick.
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  18. Short selling and readability in financial disclosures: A controlled experiment. (2024). Xu, Weike ; Sun, Minxing.
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  19. IFRS adoption and the readability of corporate annual reports: evidence from an emerging market. (2023). Ebaid, Ibrahim El-Sayed.
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  20. Political uncertainty and financial statement readability. (2023). Zhang, Zhichao ; Qiu, Meng ; Gu, Kai.
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  21. ESG in the financial industry: What matters for rating analysts?. (2023). de Lisa, Riccardo ; Lahmar, Oumaima ; Mandas, Marco ; Piras, Luca.
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  22. Asset redeployability and readability of annual report. (2023). Sun, LI.
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  23. Annual report readability and equity mispricing. (2023). Khedmati, Mehdi ; Wake, James ; Hanlon, Dean ; Chen, Chen.
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  25. Organizational capital and readability of financial reports. (2023). Panta, Humnath.
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  26. Words and numbers: A disagreement story from post-earnings announcement return and volume patterns. (2023). Grossetti, Francesco ; Daugusta, Carlo ; de Vito, Antonio.
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  27. Do data breach disclosure laws matter to shareholder risk?. (2023). Elmawazini, Khaled ; Sassi, Syrine ; Saadi, Samir ; Ali, Mohammed ; Khiyar, Khiyar Abdalla.
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  28. Corporate social irresponsibility: The relationship between ESG misconduct and the cost of equity. (2023). Becchetti, Leonardo ; Rossolini, Monica ; Ielasi, Federica ; Cucinelli, Doriana.
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  29. Workforce diversity and financial statement readability. (2023). Wang, YI ; Xinyu, Yang ; Yi, Louise ; Li, Leye.
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  30. Executive resume information disclosure and corporate innovation: Evidence from China. (2022). Wei, Feng ; Ding, Binyan.
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  40. The causal effect of improved readability of financial reporting on stock price crash risk: Evidence from the Plain Writing Act of 2010. (2022). Chevapatrakul, Thanaset ; Yin, Shiyan ; Yao, Kai.
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Cocites

Documents in RePEc which have cited the same bibliography

  1. Idiosyncratic information and the cost of equity capital: A meta-analytic review of the literature. (2018). Schreder, Max.
    In: Journal of Accounting Literature.
    RePEc:eee:joacli:v:41:y:2018:i:c:p:142-172.

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  2. Accessibility and materialization of firm innovation. (2018). Tian, Xuan ; Jia, Ning.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:48:y:2018:i:c:p:515-541.

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  3. Insider-trading, discretionary accruals and information asymmetry. (2018). Mollah, Sabur ; Chowdhury, Abu ; al Farooque, Omar.
    In: The British Accounting Review.
    RePEc:eee:bracre:v:50:y:2018:i:4:p:341-363.

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  4. Does the accruals quality premium arise from information risk?. (2018). Wilson, Mark ; Zhang, Lijuan.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:58:y:2018:i:2:p:599-632.

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  5. Cross-Sectional Determinants of Information Quality Proxies and Cost of Capital Measures. (2017). Wysocki, Peter ; Liu, Michelle.
    In: Quarterly Journal of Finance (QJF).
    RePEc:wsi:qjfxxx:v:07:y:2017:i:02:n:s2010139216500166.

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  6. Management forecasts and the cost of equity capital: international evidence. (2017). Yang, Yong George ; Cao, Ying ; Myers, Linda A ; Tsang, Albert.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9391-5.

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  7. Accrual quality, skill, and the cross-section of mutual fund returns. (2017). Ogneva, Maria ; Nallareddy, Suresh.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9389-z.

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  8. The joint effect of investor protection, IFRS and earnings quality on cost of capital: An international study. (2017). Iatridis, George Emmanuel ; Persakis, Anthony .
    In: Journal of International Financial Markets, Institutions and Money.
    RePEc:eee:intfin:v:46:y:2017:i:c:p:1-29.

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  9. The real effect of the initial enforcement of insider trading laws. (2017). Chen, Zhihong ; Kusnadi, Yuanto ; Huang, Yuan ; John, K C.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:45:y:2017:i:c:p:687-709.

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  10. Accounting-based downside risk, cost of capital, and the macroeconomy. (2016). Konchitchki, Yaniv ; Luo, Yan ; Wu, Feng.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9338-7.

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  11. Effects of opportunistic behaviors on security markets: an experimental approach to insider trading and earnings management. (2016). Perote, Javier ; Lopes, Ilidio ; Brio, Esther B.
    In: Economia Politica: Journal of Analytical and Institutional Economics.
    RePEc:spr:epolit:v:33:y:2016:i:3:d:10.1007_s40888-016-0036-0.

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  12. Corporate governance, SFAS 157 and cost of equity capital: evidence from US financial institutions. (2016). Dao, Mai ; Fornaro, James ; Huang, Hua-Wei.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:46:y:2016:i:1:p:141-177.

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  13. Corporate governance, SFAS 157 and cost of equity capital: evidence from US financial institutions. (2016). Dao, Mai ; Fornaro, James M ; Huang, Hua-Wei.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:46:y:2016:i:1:d:10.1007_s11156-014-0465-1.

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  14. Financial reporting quality and investment decisions for family firms. (2016). Wang, Tawei ; Pan, Chao-Jung ; Lin, Chan-Jane.
    In: Asia Pacific Journal of Management.
    RePEc:kap:asiapa:v:33:y:2016:i:2:d:10.1007_s10490-015-9438-8.

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  15. Investor sentiment, accounting information and stock price: Evidence from China. (2016). Niu, Feng ; Zhu, BO.
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:38:y:2016:i:c:p:125-134.

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  16. Tax noncompliance and insider trading. (2016). Kallunki, Juha-Pekka ; Mikkonen, Jenni ; Nilsson, Henrik ; Setterberg, Hanna.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:36:y:2016:i:c:p:157-173.

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  17. Earnings Management in Public Family Firms under Economic Adversity. (2016). Simes, Elisabete F.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:26:y:2016:i:2:p:190-207.

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  18. The Influence of Remuneration Structures on Financial Reporting Quality: Evidence from Australia. (2016). Dellaportas, Steven ; Safari, Maryam ; Cooper, Barry J.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:26:y:2016:i:1:p:66-75.

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  19. Stock liquidity and managerial short-termism. (2015). Chen, Yangyang ; Veeraraghavan, Madhu ; Zolotoy, Leon ; Rhee, Ghon S.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:60:y:2015:i:c:p:44-59.

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  20. Effect of Impairment-Testing Disclosures on the Cost of Equity Capital. (2015). Ramond, Olivier ; Paugam, Luc.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:42:y:2015:i:5-6:p:583-618.

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  21. Cost of equity capital, control divergence, and institutions: the international evidence. (2014). Wu, Woody ; Chu, Teresa ; Haw, In-Mu ; Lee, Bryan.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:43:y:2014:i:3:p:483-527.

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  22. The Impact of Fraudulent False Information on Equity Values. (2014). Ullah, Saif ; Massoud, Nadia ; Scholnick, Barry.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:120:y:2014:i:2:p:219-235.

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  23. The Relationship between Financial Reporting Quality and Investment Efficiency in Tehran Stock Exchange. (2014). Mohammadi, Seyed Moosa .
    In: International Journal of Academic Research in Business and Social Sciences.
    RePEc:hur:ijarbs:v:4:y:2014:i:6:p:104-113.

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  24. Do independent directors cause improvements in firm transparency?. (2014). Guay, Wayne R. ; Core, John E. ; Armstrong, Christopher S..
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:113:y:2014:i:3:p:383-403.

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  25. The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence. (2014). Courtenay, Stephen ; Cai, Lei ; Rahman, Asheq.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:49:y:2014:i:2:p:147-178.

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  26. Earnings Quality Measures and Excess Returns. (2014). Perotti, Pietro ; Wagenhofer, Alfred.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:41:y:2014:i:5-6:p:545-571.

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  27. Portfolio Quality and Mutual Fund Performance. (2014). Walter, Terry ; Gallagher, David ; Gardner, Peter A ; Schmidt, Camille H.
    In: International Review of Finance.
    RePEc:bla:irvfin:v:14:y:2014:i:4:p:485-521.

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  28. The impact of multi-dimensional corporate transparency on us firms’ credit ratings and cost of capital. (2013). Gillett, Peter ; DeBoskey, David .
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:40:y:2013:i:1:p:101-134.

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  29. Insider trading in loss firms. (2013). Aier, Jagadison K.
    In: Advances in accounting.
    RePEc:eee:advacc:v:29:y:2013:i:1:p:12-26.

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  30. Institutional Investment Horizons and the Cost of Equity Capital. (2013). El Ghoul, Sadok ; Cleary, Sean ; Guedhami, Omrane ; Attig, Najah.
    In: Financial Management.
    RePEc:bla:finmgt:v:42:y:2013:i:2:p:441-477.

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  31. La relevancia de los gastos de I+D. Estudio empírico en el sector del automóvil. (2012). Atoche, Teresa Duarte ; Camuez, Jose Antonio ; Perez, Jose Angel.
    In: Revista de Contabilidad - Spanish Accounting Review.
    RePEc:eee:spacre:v:15:y:2012:i:2:p:257-286.

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  32. The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World. (2012). van Zijl, Tony ; Houqe, Muhammad Nurul ; Dunstan, Keitha ; Karim, A. K. M. Waresul, .
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:47:y:2012:i:3:p:333-355.

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  33. Financial reporting quality and idiosyncratic return volatility. (2011). Rajgopal, Shiva ; Venkatachalam, Mohan.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:51:y:2011:i:1:p:1-20.

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  34. Financial reporting quality and idiosyncratic return volatility. (2011). Rajgopal, Shiva ; Venkatachalam, Mohan.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:51:y:2011:i:1-2:p:1-20.

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  35. Understanding earnings quality: A review of the proxies, their determinants and their consequences. (2010). Ge, Weili ; Dechow, Patricia ; Schrand, Catherine.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401.

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  36. The financial reporting environment: Review of the recent literature. (2010). Lys, Thomas Z. ; Cohen, Daniel A. ; Walther, Beverly R. ; Beyer, Anne.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:296-343.

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  37. The value of Big 4 audits in Australia. (2010). Shailer, Greg ; Azizkhani, Masoud ; Monroe, Gary S..
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:50:y:2010:i:4:p:743-766.

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  38. Innate and discretionary accruals quality and corporate governance. (2010). Kent, Pamela ; Stewart, Jenny ; Routledge, James.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:50:y:2010:i:1:p:171-195.

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  39. Informed trading, information asymmetry and pricing of information risk: Empirical evidence from the NYSE. (2009). Bartram, Söhnke ; Yadav, Pradeep ; Bardong, Florian.
    In: CFR Working Papers.
    RePEc:zbw:cfrwps:0908.

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  40. Impact of Job Complexity and Performance on CFO Compensation. (2009). Raman, K K ; Boone, Jeff P ; Khurana, Inder K.
    In: Working Papers.
    RePEc:tsa:wpaper:00126acc.

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  41. Insider Trading in Hong Kong: Tests of Stock Returns and Trading Frequency. (2009). Rui, Oliver ; Leung, T. Y. ; Firth, Michael.
    In: Working Papers.
    RePEc:hkm:wpaper:042009.

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  42. Do artificial income smoothing and real income smoothing contribute to firm value equivalently?. (2009). Zhang, Yan ; Huang, Pinghsun ; Moffitt, Jacquelyn S. ; Deis, Donald R..
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:33:y:2009:i:2:p:224-233.

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  43. How does financial reporting quality relate to investment efficiency?. (2009). Hilary, Gilles ; Verdi, Rodrigo S. ; Biddle, Gary C..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:48:y:2009:i:2-3:p:112-131.

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  44. Is PIN priced risk?. (2009). Rajgopal, Shiva ; Mohanram, Partha.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:47:y:2009:i:3:p:226-243.

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  45. Accruals Quality, Information Risk and Cost of Capital: Evidence from Australia. (2009). Tong, Yen H ; Koh, Ping-Sheng ; Gray, Philip.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:36:y:2009-01:i:1-2:p:51-72.

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  46. Fundamentals and the accruals puzzle. (2008). Biscarri, Javier Gmez ; Espinosa, Germn Lpez .
    In: Faculty Working Papers.
    RePEc:una:unccee:wp0208.

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  47. Informed Trading, Information Asymmetry and Pricing of Information Risk: Empirical Evidence from the NYSE. (2008). Bartram, Söhnke ; Yadav, Pradeep K. ; Bardong, Florian.
    In: MPRA Paper.
    RePEc:pra:mprapa:13586.

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  48. IMPACT DE LA QUALITE DU RESULTAT COMPTABLE SUR LE COUT DES FONDS PROPRES DES ENTREPRISES TUNISIENNES. (2008). Hachana, Rym ; Triki, Fatma .
    In: Post-Print.
    RePEc:hal:journl:halshs-00525990.

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  49. Is accruals quality a priced risk factor?. (2008). Guay, Wayne R. ; Verdi, Rodrigo ; Core, John E..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:46:y:2008:i:1:p:2-22.

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  50. Accuracy Enhancement, Agency Costs, and Disclosure Regulation. (2007). Guttentag, Michael .
    In: Review of Law & Economics.
    RePEc:bpj:rlecon:v:3:y:2007:i:2:n:15.

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