Results 1 to 10 of about 123,219 (355)

Audit report lag and the cost of equity capital [PDF]

open access: yesJournal of Capital Markets Studies
Purpose – This research investigates the effect of audit report lag on the cost of equity capital. We argue that an extended audit report lag reduces the value of information and raises concerns for investors, resulting in an increased cost of equity ...
Md. Borhan Uddin Bhuiyan   +2 more
doaj   +2 more sources

Does digital transformation of enterprises help reduce the cost of equity capital

open access: yesMathematical Biosciences and Engineering, 2023
Digital economy is regarded as the main economic form following agricultural economy and industrial economy. And the digital transformation has given enterprises new development momentum. Can it reduce the equity capital cost?
Min Hong   +3 more
doaj   +2 more sources

CAUSALITY OF RISKS, COST OF EQUITY AND SHADING OF THE ENTERPRISE INCOME

open access: goldBaltic Journal of Economic Studies, 2020
The scandals with concealment of income by large companies in tax havens, the unresolved problem of estimating the size of the shadow economy, and its high share in emerging markets (EM) make issues of the methodology for calculating the shadow income of
Oleh Tereshchenko, Nataliia Babiak
doaj   +3 more sources

Evaluation of the Relationship between Audit Firm Choice and Cost of Equity [PDF]

open access: yesIranian 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
doaj   +1 more source

The Relationship between Financing Constraints and Cost of Equity of Iranian Listed Companies [PDF]

open access: yesIranian 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
doaj   +1 more source

Disaggregating proportional multistate lifetables by population heterogeneity to estimate intervention impacts on inequalities

open access: yesPopulation 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
doaj   +1 more source

Comparing health gains, costs and cost-effectiveness of 100s of interventions in Australia and New Zealand: an online interactive league table

open access: yesPopulation 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
doaj   +1 more source

The effect of food taxes and subsidies on population health and health costs: a modelling study

open access: yesThe 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
doaj   +1 more source

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