Results 81 to 90 of about 128,950 (314)
THE COST OF EQUITY CAPITAL WITH PERSONAL INCOME TAXES AND FLOTATION COSTS [PDF]
The Journal of Finance, 1978 THIS PAPER ESTABLISHES the cost of retention-financed capital and the cost of stock-financed capital in the presence of personal income taxes and flotation costs under alternative theories of share valuation that are considered plausible. In the absence of the tax and flotation costs (and information content to the dividend), the cost of equity capital
Gordon, Myron J, Gould, L I
openaire +1 more source
Economic benefits of adopting IFRS or US-GAAP - have the expected costs of equity capital really decreased? [PDF]
, 2004 The question whether the adoption of International Financial Reporting Standards (IFRS) will result in measurable economic benefits is of special policy relevance in particular given the European Union’s decision to require the application of IFRS by ...
Daske, Holger
core
The fallacy of the equity-efficiency trade off: Rethinking the efficient health system [PDF]
, 2012 This is an Open Access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/2.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work ...
Olafsdottir, AE +11 more
core +1 more source
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
The Cost of Equity Capital in Australia: What Can We Learn from International Equity Returns? [PDF]
This paper reviews some evidence on the cost of equity capital in Australia and overseas. Two conventional approaches yield conflicting results. A third approach, based on the International Asset Pricing Model, starts from the premise that Australian ...
Anthony J. Richards
core
The contribution of micro-health insurance to equity and sustainability in Rwanda [PDF]
Many countries are looking to health insurance to improve access to medical care for low- income groups and to raise additional revenues for a depleted health sector.
Schneider, Pia Helene
core +1 more source
Topological Properties of International Commodity Market: How Uncertainty Affects the Linkages?
Agribusiness, EarlyView.ABSTRACT The study aims to explore the network topology of the international commodity market by examining the interconnections among 21 commodity futures across various categories, including energy, precious and industrial metals, and agriculture. We analyze the market structure of these commodity futures under both low and high uncertainty conditions
Ibrahim Yagli, Bayram Deviren
wiley +1 more source
Financial development and the cost of equity capital: Evidence from China
China Journal of Accounting Research, 2015 This study examines the relation between province-level financial development and the cost of equity in China. Our main findings are that (1) stock market development reduces the cost of equity in general, but the effect diminishes significantly in state-
Jeong-Bon Kim +2 more
doaj +1 more source
Access to Finance and Innovation in the Canadian Food Processing
Agribusiness, EarlyView.ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source