@techreport{NBERw10567, title = "SEC Regulation Fair Disclosure, Information, and the Cost of Capital", author = "Armando Gomes and Gary Gorton and Leonardo Madureira", institution = "National Bureau of Economic Research", type = "Working Paper", series = "Working Paper Series", number = "10567", year = "2004", month = "June", URL = "http://www.nber.org/papers/w10567", }