En el actual entorno empresarial, la información corporativa sobre riesgos desempeña un
papel esencial en el proceso de toma de decisiones y en una adecuada valoración de las …

Purpose–The purpose of this paper is to analyze empirically the fundamental role that
information asymmetry plays in the functioning of an efficient capital market as mediator in …

Purpose The purpose of this paper is to investigate whether information asymmetry
mediates the relationship between disclosure and cost of equity. Design/methodology …

Purpose This study aims to examine the impact of voluntary adoption of integrated reporting
on the stock prices of firms in Japan. Design/methodology/approach The event study …

This study examines the impact of voluntary disclosure on the cost of capital and information
asymmetry, and thereby on firm value in a comprehensively recursive model. We argue that …

The purpose of this research is to examine the impact of information risk on the Cost of
Equity (COE) and whether the risk of a stock price crash mediates the relation between …

The 'disclosure problem'continues to pose a challenge to the accounting standard setting
community. To help confront this problem, in this commentary we present an exploratory …

This paper deals with the impact of voluntary strategy disclosure in management reports on
the cost of equity capital. Such an impact is not obvious, as investors might consider strategy …

This paper aims to examine the moderating effect of the narrative risk disclosure quality on
the association between firm performance and the cost of equity capital in the Egyptian …

We examine the effects of firms' life cycle stages on voluntary disclosure and the cost of
equity capital. We also examine the relationship between the interaction of life cycle stages …