Social disclosure, financial disclosure and the cost of equity capital
By A. Richardson, Michael Welker. 2001
796 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/b2eceb0b2cfbb252a40a8c993c960464eec10779
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Carmelo Reverte
- M. Malik
- Omaima A. G. Hassan
- Michel Magnan
- Denis Cormier
- Haithem Nagati
- Gordon Richardson
- Mehdi Nekhili
In Strategy and Management
- Carmelo Reverte
- Omaima A. G. Hassan
- Michel Magnan
- John Dumay
- M. Malik
- Jan Mouritsen
- Denis Cormier
- Gordon Richardson
Citations in the corpus
- Factors Influencing Levels of Corporate Social Responsibility Disclosure by Libyan Firms: A Mixed Study (2012, background): “There are a number of empirical studies that have examined the link between CSRD and influences on levels of CSRD (Branco & Rodrigues, 2008; Gray, et al., 1995; Murray, Sinclair, Power, & Gray, 2006; Richardson & Welker, 2001).”
- Sensitive industries produce better ESG performance: Evidence from emerging markets (2017, methodology): “This result differs from the results found and evidenced in the literature review (Richardson and Welker, 2001; Deegan and Gordon, 1996), possibly because the companies selected for this study came from countries with emerging economies.”
- The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy (2005, neutral): “…Verrecchia, 2000; Sengupta, 1998), other fails to document a significant relation (Botosan and Plumlee, 2002; Botosan and Frost, 1998), find only partial evidence (Botosan, 1997; Healy et al., 1999; Richardson and Welker, 2001) or even report a positive association (Heiflin, Shaw and Wild, 2003).”
- Disclosure Measurement in the Empirical Accounting Literature - A Review Article (2010, neutral): “…to different items of information either by the researcher 21 who takes into consideration the type of information (quantitative or qualitative) in assigning weights to different items of information (e.g., Botosan, 1997; Richardson and Welker, 2001) or by a relevant user group(s) through a survey.”
- Disclosure of information on intellectual capital in Danish IPO prospectuses (2005, background): “Both Botosan (1997) and Richardson and Welker (2001) confirm this in that they conclude that the quantity and quality of financial disclosure is negatively related to the cost of equity capital for”
- Looking for evidence of the relationship between corporate social responsibility and corporate financial performance in an emerging market (2011, background): “Likewise, more recently, Richardson and Welker (2001)”