Results 111 to 120 of about 594,056 (309)
The Equity Trap, the Cost of Capital and the Firm’s Growth Path [PDF]
This paper reconsiders Sinn’s (1991) nucleus theory of the corporation by comparing two different regimes for the equity trap. In the first of these, all cash paid to the shareholders is taxed as dividends, in the second, shareholders are allowed a tax ...
Jan Södersten, Tobias Lindhe
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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 There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall +2 more
wiley +1 more source
British Educational Research Journal, EarlyView.Abstract This paper analyses differences in academic achievement associated with attendance at publicly funded private schools and public schools across 11 European countries. Using eight waves of PISA data (2000–2022), we apply OLS, IPW and IPWRA estimators to account for observed heterogeneity and mitigate selection bias.
Priya Maurya +2 more
wiley +1 more source
Externalities revisited: the use of an environmental equity account [PDF]
, 2000 This exploratory paper attempts to restart a debate about the incorporation of environmental externalities into the cost structure of the organisation. A number approaches are considered; regulation together with all that would follow such as audit and
Lockhart, J. A., Mathews, M. R.
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Migrant success in UK Education: Are there lessons for government social mobility policy?
British Educational Research Journal, EarlyView.Abstract The school achievement and career aspirations of 23 sixth form students at a multi‐cultural urban academy in the UK are explored through interviews. The sample includes 16 s‐generation migrants, 6 UK‐born students with migrant parents and 1 UK‐born student, selected to represent a cohort of over 300 post‐16 learners.
Bernard Barker, Kate Hoskins
wiley +1 more source
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
Falling pupil numbers and school closures: Setting a research agenda for a new era of precarity
British Educational Research Journal, EarlyView.Abstract This paper explores the significant phenomenon of decreasing pupil numbers in England due to lower birth rates and the impact of a school closure on a school community. It then discusses how the sociology of education might research this major issue.
Eleanor Fagan, Alice Bradbury
wiley +1 more source
International Prudential Regulation, Regulatory Risk and the Cost of Bank Capital [PDF]
We define regulatory risk as any regulatory action that leads to an increase in the cost of capital for the regulated firm. In a general equilibrium setting the paper considers the impact of globally harmonising capital adequacy requirements on the cost ...
Phong T. H. Ngo
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Addressing racialised awarding gap in higher education: Insights from personal tutors
British Educational Research Journal, EarlyView.Abstract Situated within a wider cross‐institutional research project, this article provides an in‐depth case study of one higher education (HE) institution, focusing on how personal tutors make sense of racialised degree awarding disparities for both undergraduate and postgraduate students, how they perceive their responsibilities, the challenges and ...
Benjamin Ajibade +3 more
wiley +1 more source