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Botosan, C. A., & Plumlee, M. A. (2002). A Re-Examination of Disclosure Level and Expected Cost of Equity Capital. Journal of Accounting Research, 40, 21-40.
http://dx.doi.org/10.1111/1475-679X.00037

has been cited by the following article:

• TITLE: The Impact of Information Disclosure Quality on the Cost of Equity Financing—Based on Time Series Perspective

  AUTHORS: Gu Yu, Boyu Wang

  KEYWORDS: Information Disclosure Quality, Equity Financing Cost, Time Series

  JOURNAL NAME: Journal of Financial Risk Management, Vol.5 No.3, August 31, 2016

  ABSTRACT: Listed company information disclosure quality attracts more and more attention to capital subject. Great changes have occurred in the ways and content of information disclosure, and the mainstream has recognized by point of view that the increase of information disclosure quality will reduce the cost of equity financing. Under the background of the different periods of the accounting system, changes in the quality of information disclosure of listed companies will affect the cost of the company’s equity in varying degrees from the perspective of time series of listed company information disclosure quality and the cost of equity financing.