Concepedia

Equity Reporting

Equity Reporting is a specialized form of corporate financial disclosure that provides detailed information on a company’s ownership interests, encompassing share capital, retained earnings, and other equity components, thereby distinguishing itself from broader financial reporting by focusing specifically on the equity section of the balance sheet and related changes over time.

1.2K

Publications

124.8K

Citations

2K

Authors

943

Institutions

Publications per year

2017–2026

260

Parents

Children

Publications

1.2K

Additional evidence on equity ownership and corporate value

John J. McConnell, Henri Servaes · Journal of Financial Economics · 1990 · 4.5K citations

, , +16

Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting

Dan S. Dhaliwal, Oliver Zhen Li, Albert Tsang et al. · The Accounting Review · 2010 · 3.9K citations

, , +17

Disclosure level and the cost of equity capital.

Christine A. Botosan · The Accounting Review · 1997 · 3.6K citations

, , +15

Corporate Disclosure Policy and Analyst Behavior.

Mark H. Lang, Russell J. Lundholm · The Accounting Review · 1996 · 2.8K citations · Full text

, , +17

Costs of Equity and Earnings Attributes

Jennifer Francis, Ryan LaFond, Per Olsson et al. · The Accounting Review · 2004 · 2.5K citations

, , +14

1–5 of 1.2K

Authors

2K

  1. WB
    Wayne B. Thomas

    University of Oklahoma, United States

    14 publications · 855 citations

    12

    h-index

  2. OH
    Ole‐Kristian Hope

    University of Toronto, Canada

    10 publications · 847 citations

    10

    h-index

  3. MF
    Michael Firth

    Hong Kong Polytechnic University, Hong Kong SAR China

    11 publications · 1K citations

    10

    h-index

  4. GD
    Gus De Franco

    University of Toronto, Canada

    9 publications · 660 citations

    9

    h-index

  5. RJ
    Russell J. Lundholm

    University of British Columbia, Canada

    8 publications · 4.6K citations

    8

    h-index

1–5 of 2K

Institutions

943

  1. Massachusetts Institute of Technology

    Cambridge, United States

    21 h-index

    34 publications

    6.5K citations

  2. University of Chicago

    Chicago, United States

    21 h-index

    26 publications

    8.1K citations

  3. New York University

    New York, United States

    20 h-index

    24 publications

    3K citations

  4. University of Toronto

    Toronto, Canada

    18 h-index

    29 publications

    2.4K citations

  5. Hong Kong Polytechnic University

    Hong Kong, Hong Kong

    18 h-index

    33 publications

    2.1K citations

  6. The University of Texas at Austin

    Austin, United States

    17 h-index

    20 publications

    2.8K citations

  7. University of Pennsylvania

    Philadelphia, United States

    17 h-index

    29 publications

    3.5K citations

  8. Chinese University of Hong Kong

    Hong Kong, Hong Kong

    17 h-index

    22 publications

    10.7K citations

1–8 of 943

Venues

  1. SSRN Electronic Journal

    Repository · 222 publications · 12K citations

    56

    h-index

  2. Journal of Accounting Research

    JAR · 69 publications · 15.8K citations

    53

    h-index

  3. The Accounting Review

    45 publications · 24.1K citations

    39

    h-index

  4. Journal of Business Finance &amp Accounting

    47 publications · 2.4K citations

    28

    h-index

  5. Contemporary Accounting Research

    CAR · 37 publications · 6.1K citations

    28

    h-index

1–5