Results 171 to 180 of about 591,938 (349)

Small and medium sized enterprises (SMEs) and their cost of capital

open access: yes, 2010
Existing finance literature is inadequate with respect to its coverage of the capital structure of small and medium sized enterprises (SMEs). This lack of coverage means that SMEs are provided with little or no guidance for optimising their cost of ...
Kodwani, Devendra   +2 more
core  

Environmental Performance Drivers: A Political Cost Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We contribute to the business strategy and the environment literature by examining the effect of political cost pressures on corporate environmental performance in the context of United Kingdom‐listed firms. Drawing on a sample of non‐financial firms from the FTSE All‐Share Index over a period of 10 years (2013–2022), we construct novel ...
Kazi Abul Bashar Muhammad Afzal Hossain   +2 more
wiley   +1 more source

Fallacies, Irrelevant Facts, and Myths in the Discussion of Capital Regulation: Why Bank Equity is Not Expensive [PDF]

open access: yes
We examine the pervasive view that “equity is expensive,” which leads to claims that high capital requirements are costly and would affect credit markets adversely.
Anat R. Admati   +3 more
core  

Mandatory TCFD Disclosure and Corporate Financial Performance: Evidence From UK Non‐Financial Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The escalating urgency of climate change has intensified calls for transparent corporate reporting on climate‐related risks and opportunities. This study examines the causal impact of the United Kingdom's mandatory Task Force on Climate‐Related Financial Disclosures (TCFD) framework on the financial performance of non‐financial firms.
Prashant Gupta
wiley   +1 more source

Capital Gains and the Capital Asset Pricing Model

open access: yes, 2001
This paper shows that, in the presence of differential taxation of ordinary income and capital gains, use of the Officer (1994) version of the Capital Asset Pricing Model can result in significant misestimation of the cost of equity capital.
Lally, Martin, van Zijl, Tony
core  

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed   +2 more
wiley   +1 more source

How Does Owners' Exposure to Idiosyncratic Risk Influence the Capital Structure of Private Companies? [PDF]

open access: yes
This paper identifies the entrepreneur's exposure to idiosyncratic risk as an important determinant of the capital structure of private companies. The exposure to idiosyncratic risk is approximated by the share of personal net worth invested in one ...
Müller, Elisabeth
core  

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