@incollection{,
	
					
					
					C7F6B6D89E45C4A43DEE5DD3FCA2E2BE
				,
	author={{Dr. ToukabriMohamed} and {Pr. JilaniFaouzi} and {Faculty of Economic Sciences and Management of Tunis}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}14118
}

@incollection{b0,
	
	
		,
	title={{The association between outside directors, institutional investors, and the properties of management earnings forecasts}}
		,
	author={{
			BAjinkya
		} and {
			SBhojraj
		} and {
			PSengupta
		}}
		
		
	
	
		,
	journal={{Journal of Accounting Research}}
		
			43
			
			,
	year={2005}
		
	

}

@incollection{b1,
	
	
		,
	title={{Differential information and security market equilibrium}}
		,
	author={{
			CBarry
		} and {
			SBrown
		}}
		
	
	
		,
	journal={{Journal of Financial and Quantitative Analysis}}
		
			20
			
			,
	year={1985}
		
	

}

@incollection{b2,
	
	
		,
	title={{Estimation and market valuation of environmental liabilities relating to superfund sites}}
		,
	author={{
			MBarth
		} and {
			McNichols
		} and {
			M
		}}
		
		
	
	
		,
	journal={{Journal of Accounting Research Supplement}}
		
			32
			
			,
	year={1994}
		
	

}

@incollection{b3,
	
	
		,
	title={{Environmental information and market reactions to environmental legislation}}
		,
	author={{
			WGBlacconiere
		} and {
			DNorthcutt
		}}
		
	
	
		,
	journal={{Journal of Accounting, Auditing and Finance}}
		
			12
			2
			
			,
	year={1997}
		
	

}

@incollection{b4,
	
	
		,
	title={{Environmental disclosures, regulatory costs and changes in share value}}
		,
	author={{
			WGBlacconier E
		} and {
			DMPatten
		}}
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			18
			
			,
	year={1994}
		
	

}

@incollection{b5,
	
	
		,
	title={{Disclosure level and the cost of equity capital}}
		,
	author={{
			CBotosan
		}}
	
	
		,
	journal={{The Accounting Review}}
		
			72
			
			,
	year={1997}
		
	

}

@incollection{b6,
	
	
		,
	title={{A re-examination of disclosure level and the expected cost of equity capital}}
		,
	author={{
			CBotosan
		} and {
			MPlumlee
		}}
		
	
	
		,
	journal={{Journal of Accounting Research}}
		
			40
			
			,
	year={2002}
		
	

}

@incollection{b7,
	
	
		,
	title={{Assessing alternative proxies for the expected risk premium}}
		,
	author={{
			CBotosan
		} and {
			MPlumlee
		}}
		
	
	
		,
	journal={{The Accounting Review}}
		
			80
			
			,
	year={2005}
		
	

}

@incollection{b8,
	
	
		,
	title={{Financial accounting information and corporate governance}}
		,
	author={{
			RMBushman
		} and {
			AJSmith
		}}
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			32
			
			,
	year={2001}
		
	

}

@incollection{b9,
	
	
		,
	title={{Legal protection of investors, corporate governance, and the cost of equity capital}}
		,
	author={{
			KChen
		} and {
			ZChen
		} and {
			KWei
		}}
		
		
	
	
		,
	journal={{Journal of Corporate Finance}}
		
			15
			
			,
	year={2009}
		
	

}

@book{b10,
	
	
		,
	title={{The Relevance of Environmental Disclosure for Investors and Other Stakeholder Groups: Which Audience Are Firms Speaking To}}
		,
	author={{
			PClarkson
		} and {
			XFang
		} and {
			YLi
		} and {
			RichardsonG
		}}
		
		
		
		
			,
	year={2010}
		
	
	,
	note={March) Working paper}

}

@book{b11,
	
	
		,
	title={{The impact of environmental risk on the cost of equity capital: evidence from the toxic release inventory}}
		,
	author={{
			EConnors
		} and {
			LSilva-Gao
		}}
		
		
			,
	year={2008}
		
	
	,
	note={Working paper}

}

@incollection{b12,
	
	
		,
	title={{Attributes of s ocial and human capital, disclosure and information asymmetry between managers and investors}}
		,
	author={{
			DCor Mier
		} and {
			WAerts
		} and {
			WLedoux
		} and {
			MMagnan
		}}
		
		
		
	
	
		,
	journal={{Canadian Journal of Administrative Sciences. Forthcoming}}
		
			,
	year={2009}
		
	

}

@incollection{b13,
	
	
		,
	title={{Beyond dichotomy: the curvilinear relationship between social responsibility and financial performance}}
		,
	author={{
			MLBarnett
		} and {
			RMSalomon
		}}
		
	
	
		,
	journal={{Strategic Management Journal}}
		
			27
			
			,
	year={2006}
		
	

}

@incollection{b14,
	
	
		,
	title={{Voluntary disclosure and its impact on shar e prices: evidence from the UK biotechnology sector}}
		,
	author={{
			EDedman
		} and {
			SWLin
		} and {
			.-JPrakash
		} and {
			AJChang
		} and {
			C. -H
		}}
		
		
		
		
	
	
		,
	journal={{Journal of Accounting and Public Policy}}
		
			27
			
			,
	year={2008}
		
	

}

@incollection{b15,
	
	
		,
	title={{PE ratios, PEG ratios, and estimating the implied expected rate of return on equity capital}}
		,
	author={{
			PDEaston
		}}
	
	
		,
	journal={{The Accounting Review}}
		
			79
			
			,
	year={2004}
		
	

}

@incollection{b16,
	
	
		,
	title={{The market pricing of accruals quality}}
		,
	author={{
			JFran Cis
		} and {
			RLafond
		} and {
			PMOlsson
		} and {
			KSchipper
		}}
		
		
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			39
			
			,
	year={2005}
		
	

}

@incollection{b17,
	
	
		,
	title={{The economic implications of corporate financial reporting}}
		,
	author={{
			JGraham
		} and {
			CHarvey
		} and {
			SRajgopal
		}}
		
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			40
			
			,
	year={2005}
		
	

}

@incollection{b18,
	
	
		,
	title={{International differences in cost of equity capital: do legal institutions and securities regulations matter}}
		,
	author={{
			LHail
		} and {
			CLeuz
		}}
		
	
	
		,
	journal={{Journal of Accounting Research}}
		
			44
			
			,
	year={2006}
		
	

}

@incollection{b19,
	
	
		,
	title={{The effect of green investment on corporate behavior}}
		,
	author={{
			RHeinkel
		} and {
			AKraus
		} and {
			JZechner
		}}
		
		
	
	
		,
	journal={{Journal of Financial and Quantitative Analysis}}
		
			36
			
			,
	year={2001}
		
	

}

@incollection{b20,
	
	
		,
	title={{Capital markets research in accounting}}
		,
	author={{
			SPKothari
		}}
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			31
			
			,
	year={2001}
		
	

}

@incollection{b21,
	
	
		,
	title={{Crosssectional determinants of analysts rating of corporate disclosures}}
		,
	author={{
			MLang
		} and {
			RLundholm
		}}
		
	
	
		,
	journal={{Journal of Accounting Research}}
		
			31
			
			,
	year={1993}
		
	

}

@incollection{b22,
	
	
		,
	title={{Forecast disclosure by initial public offering firms in a low-litigation environment}}
		,
	author={{
			YTMak
		}}
	
	
		,
	journal={{Journal of Accounting and Public Policy}}
		
			15
			
			,
	year={1996}
		
	

}

@incollection{b23,
	
	
		,
	title={{Corporate social responsibility and firm financial performance}}
		,
	author={{
			JMcguire
		} and {
			ASundgren
		} and {
			TSchneeweis
		}}
		
		
	
	
		,
	journal={{Academy of Management Journal}}
		
			31
			
			,
	year={1988}
		
	

}

@incollection{b24,
	
	
		,
	title={{The longterm payoff from increased corporate disclosures}}
		,
	author={{
			YMMensah
		} and {
			XSong
		} and {
			SS MHo
		}}
		
		
	
	
		,
	journal={{Journal of Accounting and Public Policy}}
		
			22
			
			,
	year={2003}
		
	

}

@incollection{b25,
	
	
		,
	title={{A simple model of capital market equilibrium with incomplete information}}
		,
	author={{
			RCMerton
		}}
	
	
		,
	journal={{Journal of Finance}}
		
			42
			
			,
	year={1987}
		
	

}

@incollection{b26,
	
	
		,
	title={{Expected EPS and EPS growth as determinants of value}}
		,
	author={{
			JOhlson
		} and {
			BJuettner-Nauroth
		}}
		
	
	
		,
	journal={{Review of Accounting Studies}}
		
			10
			
			,
	year={2005}
		
	

}

@incollection{b27,
	
	
		,
	title={{Estimating the intertemporal riskreturn trade off using the implied cost of capital}}
		,
	author={{
			LPástor
		} and {
			MSinha
		} and {
			BSwaminathan
		}}
		
		
	
	
		,
	journal={{Journal of Finance}}
		
			63
			
			,
	year={2008}
		
	

}

@incollection{b28,
	
	
		,
	title={{Social disclosure, financial disclosure, and the cost of capital}}
		,
	author={{
			ARichardson
		} and {
			MWelker
		}}
		
	
	
		,
	journal={{Organizations, and Society}}
		
			26
			
			,
	year={2001}
		
	
	,
	note={Accounting}

}

@incollection{b29,
	
	
		,
	title={{Earnings guidance and market uncertainty}}
		,
	author={{
			JLRogers
		} and {
			DJSkinner
		} and {
			AVBuskirk
		}}
		
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			48
			
			,
	year={2009}
		
	

}

@incollection{b30,
	
	
		,
	title={{Environmental Risk Management and the Cost of Capital}}
		,
	author={{
			MSharfman
		} and {
			CFernando
		}}
		
	
	
		,
	journal={{Strategic Management Journal}}
		
			29
			
			,
	year={2008}
		
	

}

@incollection{b31,
	
	
		,
	title={{Corporate governance and corporate social responsibility: what do investors care about? What should investors care about?}}
		,
	author={{
			LTStarks
		}}
	
	
		,
	journal={{The Financial Review}}
		
			44
			
			,
	year={2009}
		
	

}

@incollection{b32,
	
	
		,
	title={{Why do managers voluntarily release earnings forecasts?}}
		,
	author={{
			BTrueman
		}}
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			8
			
			,
	year={1986}
		
	

}

@incollection{b33,
	
	
		,
	title={{Discretionary disclosure}}
		,
	author={{
			REVerrecchia
		}}
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			5
			
			,
	year={1983}
		
	

}

@incollection{b34,
	
	
		,
	title={{Disclosure policy, information asymmetry, and liquidity in equity markets}}
		,
	author={{
			MWelker
		}}
	
	
		,
	journal={{Contemporary Accounting Research}}
		
			11
			
			,
	year={1995}
		
	

}