Review of Quantitative Finance and Accounting · 2014 · 32 citations · 54 references
BusinessAccountingBusiness EconomicsCorporate FinanceFinancial AccountingManagerial AccountingCapital ExpenditureCapital Expenditure ModelingCapital Structure AnalysisCapital Structure DeterminantsIntangible AssetsCapitalisation Of ExpenditureCapitalization Of Development CostsExpense AnalyticsIntangible Assets DisclosuresTransaction Cost Capitalization
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Risk, Return, and Equilibrium: Empirical Tests
Eugene F. Fama, James D. MacBeth · Journal of Political Economy · 1973 · 15.1K citations
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Disclosure level and the cost of equity capital.
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