2023
DOI: 10.1016/j.frl.2022.103418
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Strategic information disclosure and the cost of equity capital: Evidence from China

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Cited by 13 publications
(1 citation statement)
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“…Studies of the micro mainly focused on the information disclosure and the corporate governance. In terms of information disclosure, high-quality information disclosure (Yang et al, 2023) and active investor information interaction (Cai et al, 2022) were regarded as important measures to alleviate information asymmetry between companies and investors as well as reduce the cost of equity capital. In terms of corporate governance, internal control (Luo, 2018), core competitiveness (Qi et al, 2021) and big data technology (Zou et al, 2022) also played a positive role in optimizing corporate governance and reducing the cost of equity capital.…”
Section: Literature Reviewmentioning
confidence: 99%
“…Studies of the micro mainly focused on the information disclosure and the corporate governance. In terms of information disclosure, high-quality information disclosure (Yang et al, 2023) and active investor information interaction (Cai et al, 2022) were regarded as important measures to alleviate information asymmetry between companies and investors as well as reduce the cost of equity capital. In terms of corporate governance, internal control (Luo, 2018), core competitiveness (Qi et al, 2021) and big data technology (Zou et al, 2022) also played a positive role in optimizing corporate governance and reducing the cost of equity capital.…”
Section: Literature Reviewmentioning
confidence: 99%