SEC Regulation Fair Disclosure, information, and the cost of capital

2006/12/23 by Armando Gomes, Gary Gorton, Gary B. Gorton +1 · 1 citation
Business, Management and Accounting · Economics, Econometrics and Finance · #Auditing, Earnings Management, Governance #Corporate Finance and Governance #Financial Markets and Investment Strategies

paper · doi:10.1016/j.jcorpfin.2006.11.001

openalex publication_date 2006/12/23 · openalex created_date 2025/10/10 · openalex updated_date 2026/07/30

Citations

• Corporate Disclosure Policy and Analyst Behavior.
• Disclosure level and the cost of equity capital.
• Common risk factors in the returns on stocks and bonds
• A Simple Model of Capital Market Equilibrium with Incomplete Information
• Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures
• Analysis of Covariance with Qualitative Data
• The Economic Consequences of Increased Disclosure
• The Impact of Securities Litigation Reform on the Disclosure of Forward‐Looking Information By High Technology Firms
• The Impact of Regulation Fair Disclosure: Trading Costs and Information Asymmetry

Cited by

• How does analysts' forecast quality relate to corporate investment efficiency?