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Earnings Attributes and Cost of Equity [PDF]
تحقیقات مالی, 2013 Some of inherent limitations of accrual accounting make the actual earnings and accounting earnings different. So assessment of reported earnings quality has allocated extensive bulk of accounting studies to itself.
Gholamreza Kordestani, Siyamak Tayefeh
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Cost of Equity and Dividend Policy
Финансы: теория и практикаThe economically justified amount of dividends is equal to the equity cost, assuming that investors use a dividend discounting model. The evaluation of the latter is an extremely difficult task.
P. N. Brusov +2 more
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Evaluation of the Relationship between Audit Firm Choice and Cost of Equity [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2021 The cost of equity capital plays a key role in financing and investment decisions. The cost of equity capital is defined conceptually to expected returns. In other words, the is the expected minimum rate of return.
Narges Azimi Ashtiani
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The Relationship between Financing Constraints and Cost of Equity of Iranian Listed Companies [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2017 The aim of this study is to investigate the relationship between financing constraints and the cost of equity of listed companies on the Tehran Stock Exchange during 2010-2014.
Alireza Ramroz, Jahangir Afshari
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Population Health Metrics, 2022 Background Simulation models can be used to quantify the projected health impact of interventions. Quantifying heterogeneity in these impacts, for example by socioeconomic status, is important to understand impacts on health inequalities.
Patrick Andersen +5 more
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Population Health Metrics, 2022 Background This study compares the health gains, costs, and cost-effectiveness of hundreds of Australian and New Zealand (NZ) health interventions conducted with comparable methods in an online interactive league table designed to inform policy.
Natalie Carvalho +5 more
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The aggregate cost of equity underdiversification [PDF]
Financial Review, 2019 AbstractWe analyze equity diversification of all retail investors in a country (Denmark). We find that underdiversification is pervasive. We calculate the nationwide aggregate loss due to underdiversification and express it in absolute and expected‐return terms. The aggregate loss is large. We find that investors with low education, low income, and low
Florentsen, Bjarne +3 more
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The effect of food taxes and subsidies on population health and health costs: a modelling study
The Lancet Public Health, 2020 Summary: Background: One possible policy response to the burden of diet-related disease is food taxes and subsidies, but the net health gains of these approaches are uncertain because of substitution effects between foods.
Tony Blakely, ProfPhD +7 more
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The Impact of Employee Stock Ownership Plan on the Cost of Equity Capital: Evidence from China
Discrete Dynamics in Nature and Society, 2021 Due to the immaturity of bond market and the defects of internal governance structure, Chinese-listed companies have a strong preference for equity financing. How to reduce the cost of equity capital is particularly important for Chinese-listed companies.
Fu Cheng, Shanshan Ji
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Industry Cost of Equity Capital: UK Evidence [PDF]
Journal of Business Finance & Accounting, 2009 Abstract: This paper explores the industry cost of equity capital for the UK. We replicate the Fama and French (1997) US analysis for UK industries, but additionally investigate the industry cost of equity capital obtained from a conditional CAPM, the Cahart (1997) four factor model, and the Al‐Horani, Pope and Stark (2003) R&D model. In line with
Gregory, Alan, Michou, Maria
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