Results 101 to 110 of about 591,938 (349)
Exploring the Mediating Role of Information Asymmetry in the Relationship between Voluntary Information Disclosure and the Equity Cost of Capital: An Analysis Using the CAPM Model [PDF]
Journal of Asset Management and FinancingThe lack of reliable information disclosure contributes to information asymmetry, which in turn raises the equity cost of capital. Voluntary information disclosure can mitigate unsystematic risk and this reduction can enhance investor confidence through ...
Hosein Ameri
doaj +1 more source
The Vanishing Harberger Triangle [PDF]
The paper presents a trapped equity model, but instead of studying how taxes affect corporate decisions when a sufficient amount of equity is already in the trap, it asks the question how does the equity get there. To be more specific, the paper analyzes
Hans-Werner Sinn
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PENGARUH KONVERGENSI IFRS TERHADAP COST OF EQUITY CAPITAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2007-2016) [PDF]
, 2018 The purpose of this research is to analyze the effect of the convergence of IFRS on cost of equity capital. Convergence of IFRS as an independent variable is proxied by using dummy variables.
ACHMAD , Tarmizi, HUTAMA, Fendi Kurnia
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British Educational Research Journal, EarlyView.Abstract Wellbeing in higher education (HE) in the United Kingdom has been increasingly prioritised for many institutions, with a growing demand for student support requests. There are various determinants in life that can influence mental health. As such, protected characteristics, including race, can indicate that students who are Black or Asian ...
Amy Bywater, Helen Keane
wiley +1 more source
Pengaruh Kualitas Audit terhadap Manajemen Laba dan Biaya Modal Ekuitas [PDF]
, 2014 The objective of this study is to examine the audit quality to earning managements and cost of equity capital. Audit quality can give the truth information to reduce agency cost.
Daljono, D. (Daljono) +1 more
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British Educational Research Journal, EarlyView.Abstract Valuing parental engagement, as part of home–school collaboration, can benefit children's learning. This article focuses on parents and school‐based staff's (N = 120) experiences of children's learning occurring at home during the COVID‐19 lockdowns (2020–2021), both school‐mandated and other learning activities.
Ashley Brett +5 more
wiley +1 more source
Dividend Taxation, Share Repurchases and the Equity Trap [PDF]
This paper reconsiders the effects of dividend taxation. Particular attention is paid to the form of the “equity trap”, that is, the extent to which cash paid to the shareholders must be taxed as dividends. Our analysis shows that Sinn’s (1991) criticism
Jan Södersten, Tobias Lindhe
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Mandatory IFRS adoption and the cost of Equity Capital. Evidence from Spanish Firms
Intangible Capital, 2014 Purpose: The main objective of this paper analyses the effects of mandatory International Financial Reporting Standards (IFRS) adoption by Spanish firms in 2005 on the cost of equity capital.
David Castillo-Merino +2 more
doaj +1 more source
Strategies of Sufficiency Under Institutional Complexity: A Study in the German Food Industry
Business Strategy and the Environment, EarlyView.ABSTRACT Organizations face increasing institutional complexity as they navigate competing demands from their institutional environment regarding financial performance and environmental responsibility. In our study, we examine how 39 award‐winning organizations in the German food industry frame sufficiency, a sustainability strategy focusing on ...
Lena Leifeld, Simon Oertel
wiley +1 more source
A Cost-Benefit Analysis of Basel III: Some Evidence from the UK [PDF]
This paper provides a long-term cost-benefit analysis for the United Kingdom of the Basel III capital and liquidity requirements proposed by the Basel Committee on Banking Supervision (BCBS, 2010a).
Maximilian J. B. Hall +2 more
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