The Economic Consequences of Increased Disclosure

2000/01/01 by Christian Leuz, Robert E. Verrecchia · 14 citations
Business, Management and Accounting · #Securities Regulation and Market Practices

paper · doi:10.2307/2672910

Abstract

Christian Leuz, Robert E. Verrecchia, The Economic Consequences of Increased Disclosure, Journal of Accounting Research, Vol. 38, Supplement: Studies on Accounting Information and the Economics of the Firm (2000), pp. 91-124

Citations

• Disclosure level and the cost of equity capital.

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• On the use of instrumental variables in accounting research
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• The impact of issuer-pay on corporate bond rating properties: Evidence from Moody׳s and S&P׳s initial adoptions
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• The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
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