메뉴 건너뛰기




Volumn 86, Issue 3, 2011, Pages 857-886

Capital structure, cost of capital, and voluntary disclosures

Author keywords

Capital structure; Cost of capital; Voluntary disclosures

Indexed keywords


EID: 79958129501     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.00000037     Document Type: Article
Times cited : (92)

References (26)
  • 1
    • 33947627035 scopus 로고    scopus 로고
    • Dynamic security design: Convergence to continuous time and asset pricing implications
    • DOI 10.1111/j.1467-937X.2007.00425.x
    • Bias, B., T. Mariotti, G. Plantin, and J.-C. Rochet. 2007. Dynamic security design: Convergence to continuous time and asset pricing implications. Review of Economic Studies 74 (2): 345-390. (Pubitemid 46488101)
    • (2007) Review of Economic Studies , vol.74 , Issue.2 , pp. 345-390
    • Biais, B.1    Mariotti, T.2    Plantin, G.3    Rochet, J.-C.4
  • 2
    • 0031184823 scopus 로고    scopus 로고
    • Disclosure level and the cost of equity capital
    • Botosan, C. A. 1997. Disclosure level and the cost of equity capital. The Accounting Review 72 (3): 323-349. (Pubitemid 127173764)
    • (1997) Accounting Review , vol.72 , Issue.3 , pp. 323-349
    • Botosan, C.A.1
  • 3
    • 0036004043 scopus 로고    scopus 로고
    • Re-examination of disclosure level and the expected cost of equity capital
    • Botosan, C. A., and M. A. Plumlee. 2002. Re-examination of disclosure level and the expected cost of equity capital. Journal of Accounting Research 40 (1): 21-40.
    • (2002) Journal of Accounting Research , vol.40 , Issue.1 , pp. 21-40
    • Botosan, C.A.1    Plumlee, M.A.2
  • 4
    • 0142157063 scopus 로고    scopus 로고
    • Financing and Advising: Optimal financial contracts with venture capitalists
    • Casamatta, C. 2003. Financing and Advising: Optimal financial contracts with venture capitalists. Journal of Finance 58 (5): 2059-2086.
    • (2003) Journal of Finance , vol.58 , Issue.5 , pp. 2059-2086
    • Casamatta, C.1
  • 5
    • 0036003631 scopus 로고    scopus 로고
    • Cost of capital in residual income for performance evaluation
    • Christensen, P., G. Feltham, and M. Wu. 2002. Cost of capital in residual income for performance evaluation. The Accounting Review 11 (1): 1-23.
    • (2002) The Accounting Review , vol.11 , Issue.1 , pp. 1-23
    • Christensen, P.1    Feltham, G.2    Wu, M.3
  • 6
    • 0006829936 scopus 로고
    • Private information and the design of securities
    • Demange, G., and G. Laroque. 1995. Private information and the design of securities. Journal of Economic Theory 65 (1): 233-257.
    • (1995) Journal of Economic Theory , vol.65 , Issue.1 , pp. 233-257
    • Demange, G.1    Laroque, G.2
  • 7
    • 0002550734 scopus 로고    scopus 로고
    • A liquidity-based model of security design
    • DeMarzo, P., and D. Duffie. 1999. A liquidity-based model of security design. Econometrica 67 (1): 65-99.
    • (1999) Econometrica , vol.67 , Issue.1 , pp. 65-99
    • DeMarzo, P.1    Duffie, D.2
  • 8
    • 0000272926 scopus 로고
    • Disclosure of nonproprietary information
    • Dye, R. A. 1985. Disclosure of nonproprietary information. Journal of Accounting Research 23 (1): 123-145.
    • (1985) Journal of Accounting Research , vol.23 , Issue.1 , pp. 123-145
    • Dye, R.A.1
  • 9
    • 54649084744 scopus 로고    scopus 로고
    • Investor sophistication and voluntary disclosures
    • DeMarzo, P., and D. Duffie.1998. Investor sophistication and voluntary disclosures. Review of Accounting Studies 3 (3): 261-287.
    • (1998) Review of Accounting Studies , vol.3 , Issue.3 , pp. 261-287
    • DeMarzo, P.1    Duffie, D.2
  • 10
    • 0035402488 scopus 로고    scopus 로고
    • Information production, dilution costs, and optimal security design
    • DOI 10.1016/S0304-405X(01)00054-X, PII S0304405X0100054X
    • Fulghieri, P., and D. Lukin. 2001. Information production, dilution costs, and optimal security design. Journal of Financial Economics 61 (1): 3-42. (Pubitemid 33376365)
    • (2001) Journal of Financial Economics , vol.61 , Issue.1 , pp. 3-42
    • Fulghieri, P.1    Lukin, D.2
  • 11
    • 84977735008 scopus 로고
    • Capital structure and the informational role of debt
    • Harris, M., and A. Raviv. 1990. Capital structure and the informational role of debt. The Journal of Finance 45 (2): 321-349.
    • (1990) The Journal of Finance , vol.45 , Issue.2 , pp. 321-349
    • Harris, M.1    Raviv, A.2
  • 12
    • 84977721089 scopus 로고
    • The theory of capital structure
    • Harris, M. , and A. Raviv. 1991. The theory of capital structure. The Journal of Finance 46 (1): 297-356.
    • (1991) The Journal of Finance , vol.46 , Issue.1 , pp. 297-356
    • Harris, M.1    Raviv, A.2
  • 13
    • 0003110004 scopus 로고
    • Limited liability and incentive contracting with ex-ante action choices
    • Innes, R. 1990. Limited liability and incentive contracting with ex-ante action choices. Journal of Economic Theory 52: 45-67.
    • (1990) Journal of Economic Theory , vol.52 , pp. 45-67
    • Innes, R.1
  • 14
    • 0038401005 scopus 로고    scopus 로고
    • Discretionary risk disclosures
    • Jorgensen, B., and M. Kirschenheiter. 2003. Discretionary risk disclosures. The Accounting Review 78 (2): 449-469. (Pubitemid 36571254)
    • (2003) Accounting Review , vol.78 , Issue.2 , pp. 449-469
    • Jorgensen, B.N.1    Kirschenheiter, M.T.2
  • 15
    • 0001115789 scopus 로고
    • Disclosure when the market is unsure of information endowment of managers
    • Jung, W.-O., and Y. K. Kwon. 1988. Disclosure when the market is unsure of information endowment of managers. Journal of Accounting Research 26 (1): 146-153.
    • (1988) Journal of Accounting Research , vol.26 , Issue.1 , pp. 146-153
    • Jung, W.-O.1    Y.K. Kwon2
  • 17
    • 0000276545 scopus 로고
    • The effect of information releases on the pricing and timing of equity issues
    • Korajczyk, R. A., D. J. Lucas, and R. L. McDonald. 1991. The effect of information releases on the pricing and timing of equity issues. Review of Financial Studies 4 (4): 685-708.
    • (1991) Review of Financial Studies , vol.4 , Issue.4 , pp. 685-708
    • Korajczyk, R.A.1    Lucas, D.J.2    McDonald, R.L.3
  • 19
    • 0000859303 scopus 로고
    • Continuous auctions and insider trading
    • Kyle, A. 1985. Continuous auctions and insider trading. Econometrica 53 (6): 1315-1335.
    • (1985) Econometrica , vol.53 , Issue.6 , pp. 1315-1335
    • Kyle, A.1
  • 20
    • 48549110620 scopus 로고
    • Corporate financing and investment decisions when firms have information that investors do not have
    • Myers, S., and N. S. Majluf. 1984. Corporate financing and investment decisions when firms have information that investors do not have. Journal of Financial Economics 13 (2): 187-221.
    • (1984) Journal of Financial Economics , vol.13 , Issue.2 , pp. 187-221
    • Myers, S.1    Majluf, N.S.2
  • 21
    • 21344495656 scopus 로고
    • Optimal design of securities under asymmetric information
    • Nachman, D. C, and T. H. Noe. 1994. Optimal design of securities under asymmetric information. Review of Financial Studies 7 (1): 1-44.
    • (1994) Review of Financial Studies , vol.7 , Issue.1 , pp. 1-44
    • Nachman, D.C.1    Noe, T.H.2
  • 22
    • 0036335074 scopus 로고    scopus 로고
    • Discretionary disclosure, efficiency, and signal informativeness
    • Pae, S. 2002. Discretionary disclosure, efficiency, and signal informativeness. Journal of Accounting and Economics 33 (3): 279-311.
    • (2002) Journal of Accounting and Economics , vol.33 , Issue.3 , pp. 279-311
    • Pae, S.1
  • 23
    • 0001725014 scopus 로고
    • Partially revealing rational expectations equilibria with nominal assets
    • Rahi, R. 1995. Partially revealing rational expectations equilibria with nominal assets. Journal of Mathematical Economics 24 (2): 137-146.
    • (1995) Journal of Mathematical Economics , vol.24 , Issue.2 , pp. 137-146
    • Rahi, R.1
  • 24
    • 2942686247 scopus 로고    scopus 로고
    • Venture capital finance: A security design approach
    • DOI 10.1023/B:EUFI.0000022158.96140.f8
    • Repullo, R., and J. Suarez. 2004. Venture capital finance: A security design approach. Review of Finance 8 (1): 75-108. (Pubitemid 40965567)
    • (2004) Review of Finance , vol.8 , Issue.1 , pp. 75-108
    • Repullo, R.1    Suarez, J.2
  • 25
    • 0034377306 scopus 로고    scopus 로고
    • Credibility of voluntary disclosure
    • Stocken, P. C. 2000. Credibility of voluntary disclosure. The RAND Journal of Economics 31 (2): 359-374.
    • (2000) The RAND Journal of Economics , vol.31 , Issue.2 , pp. 359-374
    • Stocken, P.C.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.