Results 231 to 240 of about 251,870 (307)

THE CAPITAL STRUCTURE AND THE COST OF CAPITAL: COMMENT

The Journal of Finance, 1970
IN A RECENT Journal article [1] Haim Ben-Shahar presented a theory of the firm's capital structure from the standpoint of the return-risk framework of investor behavior. He conducts his analysis under "the constraint that the investor has the opportunity to invest his own capital with any proportion of borrowed capital, either in one stock or in a ...
Litzenberger, Robert H, Jones, Charles P
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RegTech Adoption and the Cost of Capital

Management Science, 2020
This paper studies the cost of capital effect of a major regulatory technology, or RegTech, event: the staggered implementation of the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system of the Securities and Exchange Commission in the period from 1993 to 1996.
Sandy Lai, Chen Lin 0005, Xiaorong Ma
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Does information asymmetry mediate the relationship between voluntary disclosure and cost of capital? Evidence from a developing economy

Journal of Financial Reporting & Accounting, 2023
Purpose This paper aims to investigate the relationship between voluntary disclosure and the cost of capital as a direct relationship and as an indirect relationship mediated by information asymmetry.
Malik Muneer Abu Afifa, M. Saa’deh
semanticscholar   +1 more source

Disclosure level and the cost of equity capital.

Accounting Review, 1997
The effect of disclosure level on the cost of equity capital is a matter of considerable interest and importance to the financial reporting community. However, the association between disclosure level and cost of equity capital is not well established ...
Christine A. Botosan
semanticscholar   +1 more source

A real effect across time: disclosure quality, cost of capital and profitability

Journal of Accounting Literature, 2023
PurposeIn the presence of “real effects” of disclosure in a production economy, this research aims to investigate the link between disclosure and cost of capital relating to different time periods: namely the post-disclosure cost of capital (the cost of ...
C. Cai
semanticscholar   +1 more source

Cost-effectiveness analysis and capital costs

Social Science & Medicine, 1998
Traditionally, economic evaluations in terms of cost-effectiveness analysis are based, explicitly or implicitly, on the assumption of constant returns to scale. This assumption has been criticized in the literature and the role of cost-effectiveness as a tool for decision making has been questioned.
G, Karlsson, M, Johannesson
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THE COST OF CAPITAL AS A WEIGHTED AVERAGE

The Journal of Finance, 1975
IN RESEARCH, teaching, and application we have found it convenient for some time now to compute the cost of capital as a weighted average of the costs of the various sources of capital. This entire notion, though, that the true cost of capital can be computed as a weighted average of the component costs has recently been questioned.
Nantell, Timothy J, Carlson, C Robert
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El Coste Del Capital (The Cost of Capital)

SSRN Electronic Journal, 2013
Spanish Abstract: En esta monografia se analiza el coste del capital de la empresa. En concreto: que es, que factores lo determinan, que supuestos basicos son necesarios para su calculo, el coste de las deudas, acciones preferentes y acciones ordinarias, y el coste del capital medio ponderado.English Abstract: In this monograph the cost of capital of ...
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The impact of sustainability reporting on the cost of capital: evidence from Vietnam’s listed companies

Journal of Financial Reporting & Accounting
This study aims to investigate the relationship between sustainability reporting and the cost of capital among Vietnamese firms using the Global Reporting Initiative (GRI) standards.
Huu Cuong Nguyen, Hien Khanh Duong
semanticscholar   +1 more source

Economic policy uncertainty, cost of capital, and corporate innovation

, 2020
We examine the impact of government economic policy uncertainty (GEPU) on corporate innovation and identify a cost-of-capital transmission channel. We find that GEPU increases firms’ cost of capital, which translates into lower innovation.
Zhaoxia Xu
semanticscholar   +1 more source