Results 101 to 110 of about 594,056 (309)
Structure of financing investments in the energy sector
E3S Web of Conferences, 2017 The purpose of this article is to discuss the issues of financing investments in the fuel and energy sector. The manner of financing business activities of every company depends on the decisions made by the management board, which need to take into ...
Kowal Barbara +2 more
doaj +1 more source
Conditional conservatism and cost of capital. [PDF]
We empirically test the association between conditional conservatism and cost of equity capital. Conditional conservatism imposes stronger verification requirements for the recognition of economic gains than economic losses, resulting in earnings that ...
García Lara, Juan Manuel +2 more
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British Journal of Clinical Pharmacology, EarlyView.Small and mid‐sized pharmaceutical innovators often have limited in‐house health economics and market access expertise, and may struggle to align development strategies of investigational medicinal products with health system needs and payer expectations.
Zoltán Kaló +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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PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, SPESIALISASI INDUSTRI AUDITOR DAN AUDIT TENURE PADA BIAYA MODAL EKUITAS ( Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2010 – 2012) [PDF]
, 2014 The aim of this study is to examine the relation between audit quality to the cost of equity capital. Variables tested in this study, namely the cost of equity capital is proxied using the earning price ratio, the size of the public accounting firm ...
DESILIANI, Nabella, MEIRANTO, Wahyu
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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
Chemical Engineering Transactions, 2018 This paper takes Shandong’s listed companies in the chemical industry in 2014-2017 as study case, empirically tests how the information disclosure about environmental concerns has an impact on the cost of business equity capital.
Yun Li, Minghui Liu, Shuo Zhou
doaj +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
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