Results 31 to 40 of about 123,219 (355)

The Effect of Intellectual Capital Efficiency and Informational Transparency on Cost of Equity Owners [PDF]

پژوهش‌های مدیریت عمومی, 2019
The role of financial information transparency of companies and efficiency of intellectual capital has been more important in recent years. Non-transparent financial information along with reducing informational quality lead to increasing information ...
Zahra Fotourehchi, Habib Ebrahimpour, Davoud Panahi   +2 more
doaj   +1 more source

The Effect of Sustainability Information Disclosure on the Cost of Equity Capital: An Empirical Analysis Based on Gartner Top 50 Supply Chain Rankings

Journal of Risk and Financial Management, 2023
While disclosing financial information has been widely proved to reduce the financing cost of a company, the impact of non-financial information, such as sustainability information, disclosing on the financing cost of the company is still in debate.
Lingyu Li, Xianrong Zheng, Shuxi Wang
semanticscholar   +1 more source

Controlling shareholder share pledging and Enterprise Cost Stickiness: Evidence from Chinese Firms [PDF]

E3S Web of Conferences, 2020
Using a sample of Chinese enterprises pledge during the period 2008-2017, this paper investigates the cost management behavior of enterprises during the pledge period of major shareholders’ stock rights.
Li Ziyang, Zhang Yingyue, Tan Xiaohan, Yu Wen   +3 more
doaj   +1 more source

When and where does it pay to be green? – A look into socially responsible investing and the cost of equity capital

International Journal of Corporate Social Responsibility, 2023
We investigate the circumstances under which socially responsible investing (SRI) enhances firm long-term financial performance, and therefore provides incentives for firms to self-regulate their environmental performance.
Yanbing Wang, Michael S. Delgado, Jin Xu
semanticscholar   +1 more source

The Effect of Audit Quality on Cost of Equity Capital [PDF]

پژوهش‌های تجربی حسابداری, 2013
The purpose of this study is the investigation of the effect of audit quality on cost of equity capital in firms listed in Tehran Stock Exchange. The cost of equity capital as part of the company's cost of capital, expected return on the common stock ...
S. Hossein Sajadi, Hassan Farazmand, Abdollah Tajodini   +2 more
doaj   +1 more source

Impact of Publicly Financed Health Insurance Scheme (Rashtriya Swasthya Bima Yojana) from Equity and Efficiency Perspectives

Vikalpa, 2018
Executive Summary Catastrophic health expenses result in impoverishment of a large number of people every year in India. This often forces the resource-poor households to forego treatment due to lack of affordability. Providing quality health care to all
Rajesh Kumar Sinha
doaj   +1 more source

Accounting Conservatism and Cost of Equity Capital – Evidence from Indonesia

CECCAR Business Review, 2021
This paper describes the results of the research that investigates the association between ex-post conservatism or conditional conservatism and cost of equity capital in Indonesian manufacturing companies using data from 2015 to 2019.
Ratna Puji Astuti KRISMIAJI
doaj   +1 more source

Asymmetric Information, Earnings Management and Cost of Equity

East Asian Journal of Multidisciplinary Research, 2023
The purpose of this study was to determine whether there is an influence of asymmetric information and earnings management on cost of equity. The total samples on this research are 241 that are determined using the purposive sampling method at ...
Dian Urna Fasihat, Rizki Iskandar, Lilis Marlina   +2 more
semanticscholar   +1 more source

Gender diversity and cost of equity capital: evidence from an emerging market

Journal of Economics Finance and Administrative Science
PurposeThis study examines the relationship between board gender diversity and the cost of equity among publicly traded Brazilian companies.Design/methodology/approachThe sample includes Brazilian firms listed on B3 from 2010 to 2023.
L. E. Gaio, Nelson Oliveira Stefanelli
semanticscholar   +1 more source

DETERMINANTS OF COST OF EQUITY CAPITAL.

International Journal of Advanced Research, 2018
This study aims to identify the effect of information asymmetry, right issue, interest rate, inflation rate, return on asset(ROA), earning per share (EPS), price to earning ratio (PER), debt to equity ratio(DER) to cost of equity capital (COEC). This research uses 14 samples of banking companies listed in Indonesia Stock Exchange 2012-2015.
openaire   +1 more source