Annual Report Narratives and the Cost of Equity Capital: U.K. Evidence of a U-shaped Relation-Reference-Cited by-同舟云学术

Annual Report Narratives and the Cost of Equity Capital: U.K. Evidence of a U-shaped Relation

Published:2020-01-01 Issue:1 Volume:29 Page:27-54
ISSN:0963-8180
Container-title:European Accounting Review
language:en
Short-container-title:European Accounting Review

Author:

Athanasakou Vasiliki¹,Eugster Florian²,Schleicher Thomas³^ORCID,Walker Martin³

Affiliation:

1. Sobey School of Business, Saint Mary’s University, Halifax, Nova Scotia, Canada

2. Department of Accounting, Stockholm School of Economics, Stockholm, Sweden

3. Alliance Manchester Business School, Manchester, UK

Funder

Economic and Social Research Council

Publisher

Informa UK Limited

Subject

Business, Management and Accounting (miscellaneous),Accounting,Business and International Management,Economics, Econometrics and Finance (miscellaneous),Economics and Econometrics,Finance

Link

https://www.tandfonline.com/doi/pdf/10.1080/09638180.2019.1707102

Reference64 articles.

1. Athanasakou, V., El-Haj, M., Rayson, P., Walker, M. & Young, S. (2019). Annual report commentary on the value creation process. Working Paper. doi:10.2139/ssrn.3212854.

2. The perceived credibility of forward-looking performance disclosures

3. Readability of Accounting and Auditing Messages

4. Differential information and the small firm effect

5. Limited information as a source of risk

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