Disclosure Costs

Disclosure Costs is an economic construct representing the expenses incurred by firms in preparing, auditing, and disseminating private information to external stakeholders to mitigate information asymmetry.

422

Publications

51.7K

Citations

696

Authors

394

Institutions

Publications per year

2017–2026

117

Authors

696

  1. CL
    Christian Leuz

    University of Chicago, United States

    14 publications · 11.2K citations

    13

    h-index

  2. RE
    Robert E. Verrecchia

    University of Pennsylvania, United States

    11 publications · 12.3K citations

    11

    h-index

  3. DJ
    Daniel J. Taylor

    University of Pennsylvania, United States

    7 publications · 425 citations

    7

    h-index

  4. RP
    Raynolde Pereira

    University of Missouri, United States

    6 publications · 1.3K citations

    6

    h-index

  5. CA
    Christine A. Botosan

    University of Utah, United States

    6 publications · 610 citations

    6

    h-index

1–5 of 696

Venues

  1. SSRN Electronic Journal

    Repository · 89 publications · 7K citations

    33

    h-index

  2. Journal of Accounting Research

    JAR · 29 publications · 10.5K citations

    24

    h-index

  3. The Accounting Review

    27 publications · 4K citations

    23

    h-index

  4. Journal of Accounting and Economics

    20 publications · 4.1K citations

    18

    h-index

  5. Accounting and Business Research

    11 publications · 923 citations

    11

    h-index

1–5