Disclosure and the cost of capital: what do we know?

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Corporate Social Responsibility as a Strategic Shield Against Costs of Earnings Management Practices (2014, background): “Measurement of the Cost of Capital The cost of equity capital is the minimum rate of return equity investors require for providing capital to the firm (Botosan 2006).”
Determinants of intellectual capital disclosure in prospectuses of initial public offerings (2008, background): “To reduce investors’ perceived risk and firm value volatility, various studies (e.g. Diamond and Verrecchia, 1991; Elliot and Jacobson, 1994; Coles et al., 1995; Botosan, 1997, 2006; Sengupta, 1998) suggest greater disclosure decreases the required return by investors.”
Corporate Life Cycle and Cost of Equity Capital (2015, unknown): “Investors generally prefer securities with low estimation risk, low transaction costs, and/or less information asymmetry (Botosan, 2006).”
Corporate disclosure, cost of capital and reputation: evidence from finance directors (2008, unknown): “Two papers that do not provide clear support for the expected negative relation are Botosan (1997) and Botosan & Plumlee (2002), though Botosan (2006) in her review does not mention this.”