Results 1 to 10 of about 591,938 (349)

DOES ECO-EFFICENCY REDUCE THE COST OF EQUITY CAPITAL? EMPIRICAL EVIDENCE FROM INDONESIA [PDF]

open access: diamondJournal of Indonesian Economy and Business, 2015
The objective of this study is to examine the effect of eco-efficiency on the cost of equity capital. The study hypothesizes that the implementation of eco-efficiency reduces the cost of equity capital.
Lisa Alviani, Mahfud Sholihin
doaj   +4 more sources

Does digital transformation of enterprises help reduce the cost of equity capital

open access: goldMathematical Biosciences and Engineering, 2023
Digital economy is regarded as the main economic form following agricultural economy and industrial economy. And the digital transformation has given enterprises new development momentum. Can it reduce the equity capital cost?
Min Hong   +3 more
doaj   +2 more sources

Conservatism, Disclosure and the Cost of Equity Capital [PDF]

open access: greenSSRN 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 ...
Tracy Martin, Peter Clarkson
openalex   +3 more sources

How does corporate social responsibility affect the cost of equity capital through operating risk?

open access: goldBorsa Istanbul Review, 2021
This paper investigates the impact of corporate social responsibility (CSR) performance by listed companies on the cost of equity capital from the perspectives of enterprise risk management and capital market risk pricing and discusses the mediating ...
Bo Chen, Aojie Zhang
doaj   +2 more sources

Evaluation of the Relationship between Audit Firm Choice and Cost of Equity [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2021
The cost of equity capital plays a key role in financing and investment decisions. The cost of equity capital is defined conceptually to expected returns. In other words, the ‌ is the expected minimum rate of return.
Narges Azimi Ashtiani
doaj   +1 more source

Linguistic Complexity and Cost of Equity Capital

open access: greenSSRN Electronic Journal, 2018
We investigate how linguistic complexity relates to a company’s cost of equity capital. When management uses linguistic complexity to obfuscate information, we expect shareholders to require a greater return on equity. Our results show that, within a given firm, a decrease in the readability of the annual report is associated with an increase in the ...
Alexandre Garel   +2 more
openalex   +2 more sources

Analystss Estimates of Cost of Equity Capital

open access: greenSSRN Electronic Journal, 2018
Karthik Balakrishnan   +2 more
openalex   +2 more sources

THE COST OF EQUITY CAPITAL: A RECONSIDERATION [PDF]

open access: yesThe Journal of Finance, 1978
23, 3 leaves : ; Includes bibliographical references. ; Cover title.
Gordon, Myron J.   +2 more
openaire   +3 more sources

COST OF EQUITY CAPITAL – MEASUREMENT DILEMMAS [PDF]

open access: yesProblems of Agricultural Economics, 2014
The study applies the approach of transaction cost theory to analyse the nature of equity capital. Empirical tests were conducted among agricultural entrepreneurs, followed by the construction of binary models, in order to verify the research hypothesis that cost of equity capital is zero.
Justyna Franc-Dąbrowska, Paweł Kobus
openaire   +2 more sources

The Impact of Employee Stock Ownership Plan on the Cost of Equity Capital: Evidence from China

open access: yesDiscrete 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

Home - About - Disclaimer - Privacy