Information Asymmetry, Information Precision, and the Cost of Capital

B-Tier
Journal: Review of Finance
Year: 2011
Volume: 16
Issue: 1
Pages: 1-29

Authors (3)

Richard A. Lambert (not in RePEc) Christian Leuz (CESifo) Robert E. Verrecchia (not in RePEc)

Score contribution per author:

0.670 = (α=2.01 / 3 authors) × 1.0x B-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

This paper examines the relation between information differences across investors (i.e., information asymmetry) and the cost of capital and establishes that with perfect competition information asymmetry makes no difference. Instead, a firm's cost of capital is governed solely by the average precision of investors' information. With imperfect competition, however, information asymmetry affects the cost of capital even after controlling for investors' average precision. In other words, the capital market's degree of competition plays a critical role for the relation between information asymmetry and the cost of capital. This point is important to empirical research in finance and accounting. Copyright 2011, Oxford University Press.

Technical Details

RePEc Handle
repec:oup:revfin:v:16:y:2011:i:1:p:1-29
Journal Field
Finance
Author Count
3
Added to Database
2026-01-25