The Effect of Agency Cost on the Relationship between Corporate Governance and Cost of Equity Capital [PDF]
In this paper, the effect of agency cost on the relationship between corporate governance and cost of equity capital is studied. The models for testing hypotheses are multivariate regression model from Chen et al (2011) study.
Farzaneh Heidarpoor +1 more
doaj +1 more source
Nexus of Employee Stock Ownership with Cost of Capital: Evidence from KSE 100
This study investigates the effect of employee stock ownership on a company's cost of capital. It takes employees into great consideration and tries to overcome the agency conflict that exists within the company by adopting the employee's stock ...
Fareeha Waseem +2 more
doaj +1 more source
Accounting Conservatism and Cost of Equity Capital – Evidence from Indonesia
This paper describes the results of the research that investigates the association between ex-post conservatism or conditional conservatism and cost of equity capital in Indonesian manufacturing companies using data from 2015 to 2019.
Ratna Puji Astuti KRISMIAJI
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The relationship between the corporate social responsibility and the cost of the capital of the companies listed on the Nigerian stock exchange [PDF]
This study is aimed at analyzing the influence of Corporate Social Responsibility (CSR) on the Cost of the Capital (CoC) of the companies quoted on the Nigerian Stock Exchange (NSE).
Nyore Sandra Ofogbe +3 more
doaj +1 more source
Sustainability Performance and the Cost of Capital
This study examines the association between firms’ environmental, social, and governance (ESG) performance and the cost of capital for the largest European firms listed on the STOXX Euro 600 in a large panel from 2002 to 2018.
Tiago Cruz Gonçalves +2 more
doaj +1 more source
Disentangling the effects of corporate disclosure on the cost of equity capital: a study of the role of intellectual capital disclosure [forthcoming] [PDF]
In this paper, we investigate whether intellectual capital (IC) and financial disclosures jointly affect the firm’s cost of equity capital. In contrast to prior research, we disaggregate disclosures into IC and financial disclosures and examine whether ...
Mangena, Musa +8 more
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Mengukur Risiko dan Atraktivitas Investasi Infrastruktur di Indonesia
Ketersediaan infrastruktur yang andal dan memadai mempunyai peranan substansial bagi pertumbuhan ekonomi nasional. Namun demikian kebutuhan dana untuk investasi di sektor ini sangat besar yang tidak mampu sepenuhnya ditanggung oleh Pemerintah sendiri ...
Andreas Wibowo
doaj +1 more source
Adjustment by size effect on the cost of equity: Pending practice in capital budget in Colombia
This research identifies and analyzes the implications of capital budgeting techniques implemented by large, medium and small companies, related to the use and calculation of the discount rate - emphasizing in the cost of equity, adjusting it with a ...
Walther Reina Gutiérrez +2 more
doaj +1 more source
The Interactive Effect of Capital Productivity and Accounting Conservatism on Cost of Capital in Tehran and Istanbul Stock Exchange Markets [PDF]
Capital productivity concerns the measurement of managerial capacity to make optimal use of capital as one of the company's most important and restricted resources and accounting conservatism is one of the qualitative characteristics of accounting ...
Ebrahim Navidi Abbaspour +1 more
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