Results 11 to 20 of about 123,219 (355)
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
doaj +2 more sources
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
doaj +3 more sources
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
openaire +2 more sources
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
openaire +3 more sources
CFA Digest, 1997 Abstract Estimates of the cost of equity for industries are imprecise. Standard errors of more than 3.0% per year are typical for both the CAPM and the three-factor model of Fama and French (1993). These large standard errors are the result of(i) uncertainty about true factor risk premiums and (ii) imp ecise estimates of the loadings of industries on
Eugene F. Fama, Kenneth R. French
openaire +2 more sources
The Cost of Equity Capital: A Reconsideration [PDF]
The Journal of Finance, 1978 23, 3 leaves : ; Includes bibliographical references. ; Cover title.
Gordon, Myron J, Gould, L I
openaire +3 more sources
Scientific Reports, 2020 Reducing motorized transport and increasing active transport (i.e. transport by walking, cycling and other active modes) may reduce greenhouse gas (GHG) emissions and improve health. But, active modes of transport are not zero emitters.
Anja Mizdrak +4 more
doaj +1 more source
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
doaj +1 more source
BMJ Open, 2020 Objective There are large inequities in the lung cancer burden for the Indigenous Māori population of New Zealand. We model the potential lifetime health gains, equity impacts and cost-effectiveness of a national low-dose CT (LDCT) screening programme ...
Sue Crengle +4 more
doaj +1 more source
Cost of Equity and Earnings Transparency [PDF]
پژوهشهای تجربی حسابداری, 2013 Purpose- The purpose of this research is to examine the relation between earnings transparency and cost of equity. Also the relation between earnings transparency and abnormal return is examined. Design/methodology/approach- Financial data of 121 listed
Ghasem Blue, Masoud Rahmani Mehr
doaj +1 more source