Results 91 to 100 of about 123,219 (355)

Odhad nákladů vlastního kapitálu jako východiska pro stanovení hodnoty podniku [PDF]

Trendy v podnikání, 2017
The determination of the total value of a business is the key to financial growth over a long-term period. This article focuses on assessing the cost of equity, which is used to calculate the weighted average cost of capital. The weighted average cost of
Petr Chvojan
doaj  

The Cost of Russian Sanctions on the Global Equity Markets

, 2022
Lei Huang, Fangzhou Lu
openalex   +1 more source

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

Agribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

The Impact of Conditional and Unconditional Accounting Conservatism on the Cost of Equity [PDF]

مطالعات تجربی حسابداری مالی, 2011
One of the ways to prevent fraud of management and increase the quality of financial information is the compliance quality characters of financial information, such as characteristic of conservatism.
omid Pourheidari, A Ghaffarloo
doaj  

HUBUNGAN ANTARA BIAYA MODAL EKUITAS DENGAN TINGKAT PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN MODAL INTELEKTUAL PADA SEKTOR PERBANKAN DI INDONESIA

Jurnal Akuntansi dan Auditing, 2012
This study aims to test association between cost of equity capital and level of corporate social responsibility(CSR) and intellectual capital disclosure in banking sector in Indonesia.
Shanty Debora Yutriny Sirait, Sylvia Veronica Siregar   +1 more
doaj   +1 more source

Price Transmission During Promotions: A Case Study of Spanish Milk Brands

Agribusiness, EarlyView.
ABSTRACT Price promotion is the marketing tool typically used by retail brands to boost sales and gain market share. In this paper, we intend to investigate the price transmission mechanism among competitive brands in Spain when price reductions that are associated with price promotions take place.
Yasmine Bedoui, Yan Jin, José María Gil   +2 more
wiley   +1 more source

The Impact of Cost of Equity on Seasoned Equity Offerings

SSRN Electronic Journal, 2013
This paper provides an empirical link between the expected cost of equity and firms’ Seasoned Equity Offerings activities, using a novel measure of forward-looking cost of equity. There is a negative impact of expected cost equity on SEO likelihood and amount of proceeds, exists on both market and firm level.
openaire   +1 more source

Staging an Experience of Cultural Heritage Preservation: Consumers' Willingness to Pay for Heirloom Rice in the Philippines

Agribusiness, EarlyView.
ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley   +1 more source

Execution Costs of Institutional Equity Orders

SSRN Electronic Journal, 1999
We compare institutional execution costs across the major U.S. exchanges using a sample of institutional equity orders in firms that switch exchanges. Execution costs including commissions are essentially indistinguishable across these exchanges. We also find the fraction of trading volume from momentum traders is greater on the NYSE than either the ...
Charles M. Jones, Marc L. Lipson
openaire   +1 more source

PENGARUH LEVEL OF DISCLOSURE TERHADAP COST OF EQUITY CAPITAL DENGAN VARIABEL KONTROLDEBT TO EQUITY RATIO, SIZE, BETA DANMARKET TO BOOK VALUE PADA INDEX KOMPAS 100

Jurnal Akuntansi Aktual, 2019
Level of disclosure is a disclosure of the information provided as an attachment to the financial statements in the form of footnotes or additional. The main motive of investors to invest is to obtain an optimal return because of certain risks. To obtain
Siti Aisyah, Rohmawati Kusumaningtias
doaj