Cost of Capital and Accrual Quality

Maria Ogneva, University of Southern California

Gregory A Sommers, Southern Methodist University

Judson A Caskey, The University of Texas at Austin

Alon Kalay, Columbia University

Associations between Realized Returns and Risk Proxies Using Non-Random Samples - Frank Ecker, Duke University; Jennifer Francis, Duke University; Per M Olsson, Duke University; Katherine Schipper, Duke University

Measurement Errors of Expected Return Proxies and the Implied Cost of Capital - Charles CY Wang, Harvard University

Implied Cost of Equity Capital Estimates as Predictors of Accounting Returns - Stephannie A Larocque, University of Notre Dame; Matthew Lyle, Northwestern University