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Athanasakou, Eugster, Schleicher & Walker (2020) re-examine the association between the cost of equity capital and corporate disclosure. Discuss their (i) hypothesis, (ii) research design,

Athanasakou, Eugster, Schleicher & Walker (2020) re-examine the association between the cost of equity capital and corporate disclosure. Discuss their (i) hypothesis, (ii) research design, and (iii) empirical findings. What lessons can standard setters learn from the findings in Athanasakou, Eugster, Schleicher & Walker?

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