Results 21 to 30 of about 2,082,739 (209)

The Interactive Effect of Capital Productivity and Accounting Conservatism on Cost of Capital in Tehran and Istanbul Stock Exchange Markets [PDF]

مدیریت بهره وری, 2019
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, Mehmet Suphi Orhan   +1 more
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Effect of Conservatism and Disclosure on the Cost of Equity Capital [PDF]

پژوهش‌های تجربی حسابداری, 2013
In this paper has been studied the role of conservatism and disclosure in the reduction of Cost of Equity Capital. Theoretically, conservatism and disclosure can be influenced on the cost of capital with decrease the Agency costs and Information ...
Alireza Mehrazin, Fatemeh Abasnezhad
doaj   +1 more source

Corporate Social Responsibility dan Cost of Capital

Jurnal Akuntansi, 2023
This study aims to see how disclosure of corporate social responsibility (CSR) impacts the cost of capital (COC). This study uses 260 observations of non-financial companies listed on the IDX from 2016 to 2018.
Rahmat Setiawan, Savira Rizma Yunita
doaj   +1 more source

The Cost of Capital Calculation in the Project Finance Settings

Journal of Banking and Financial Economics
The paper aims at elucidating and solving the methodological problems around the estimation of the cost of capital in the project finance settings. By convention, capital budgeting analysts evaluate project finance ventures using the free cash flow for ...
Paweł Mielcarz, Dmytro Osiichuk, Adrian Struciński   +2 more
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ANALISIS KINERJA KEUANGAN BERDASARKAN PENDEKATAN ECONOMIC VALUE ADDED (EVA)

Economica, 2012
The concept of financial performance that are beginning to be explored is the Economic Value Added (EVA) and Market Value Added (MVA). Economic Value Added (EVA) measure company performance in the current period while the Market Value Added (MVA ...
dina amaluis
doaj   +1 more source

Measuring Diversification and Information Risk in Iran’s Mutual Funds [PDF]

Iranian Journal of Finance, 1999
This study aims to investigate the correlation between the diversification and accruals quality (AQ) in Iran’s mutual funds considering two main hypotheses and four sub-hypotheses.
Heidar Foroughnejad
doaj   +1 more source

The Effects of Ownership Structure (Governmental and private) on Relationship between Disclosure Quality and Cost of Capital at Tehran Stock Exchange Listed Companies [PDF]

مطالعات تجربی حسابداری مالی, 2019
The aim of this study is to review the effect of the ownership structure (governmental and private) on the relationship between the disclosure quality and the cost of capital.
Saeed Allah Bakhshi, Parviz Piri, Mehdi Heidari   +2 more
doaj   +1 more source

Recursive correlation between voluntary disclosure, cost of capital, information asymmetry, and firm value

Cogent Business & Management, 2022
This study examines the impact of voluntary disclosure on the cost of capital and information asymmetry, and thereby on firm value in a comprehensively recursive model.
Yossi Diantimala, Sofyan Syahnur, Islahuddin Islahuddin   +2 more
doaj   +1 more source

Does graph disclosure bias reduce the cost of equity? [PDF]

, 2007
Research on disclosure and capital markets focuses primarily on the amount of information provided but pays little attention to the presentation format of this information.
Muiño Vázquez, Flora, Trombetta, Marco
core   +1 more source

Research on the popularity and methods of using the international CAPM model in Poland in 2010 – 2023

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
The aim of this publication was to examine the state of knowledge and methods used by specialists to estimate the cost of capital (discount rates) when assessing international investments in Poland.
Marcin Surówka, Joanna Wyrobek
doaj   +1 more source