Results 11 to 20 of about 128,950 (314)
Conservatism, Disclosure and the Cost of Equity Capital [PDF]
SSRN Electronic Journal, 2011 This study seeks insights into the economic consequences of accounting conservatism by examining the relation between conservatism and cost of equity capital. Appealing to the analytical and empirical literatures, we posit an inverse relation. Importantly, we also posit that the strength of the relation is conditional on the firm’s information ...
Artiach, Tracy, Clarkson, Peter
openaire +4 more sources
Participation in setting technology standards and the implied cost of equity
, 2022 This study empirically investigates the financial market's reaction to firms’ participation in standard setting organizations (SSOs) in terms of firms’ implied cost of equity capital – the discount rate applied by investors to a firm's expected future ...
Deng, Xin; id_orcid +4 more
core +1 more source
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
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
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
CAUSALITY OF RISKS, COST OF EQUITY AND SHADING OF THE ENTERPRISE INCOME
Baltic 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 +1 more source
Environmental Disclosure and Cost of Equity Capital of Public Listed Firms in Malaysia [PDF]
, 2023 Disclosure of environmental information in Malaysia is still at a minimal level due to no clear rules and regulations for sustainability reporting which lead to information asymmetry for investors. The purpose of this study is to examine the relationship
Nordiana, Ahmad Nordin +4 more
core +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
Analysts’ Estimates of the Cost of Equity Capital
SSRN Electronic Journal, 2020 We explore a large sample of analysts’ estimates of the cost of equity capital (CoE) to evaluate their usefulness as expected return proxies (ERP). We find that the CoE estimates are significantly related to a firm’s beta, size, book-to-market ratio, leverage, and idiosyncratic volatility but not other risk proxies.
Karthik Balakrishnan +2 more
openaire +1 more source
Disentangling the effects of corporate disclosure on the cost of equity capital: a study of the role of intellectual capital disclosure [forthcoming] [PDF]
, 2014 In this paper, we investigate whether intellectual capital (IC) and financial disclosures jointly affect the firm’s cost of equity capital. In contrast to prior research, we disaggregate disclosures into IC and financial disclosures and examine whether ...
Mangena, Musa +8 more
core +1 more source