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HUBUNGAN ANTARA BIAYA MODAL EKUITAS DENGAN TINGKAT PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN MODAL INTELEKTUAL PADA SEKTOR PERBANKAN DI INDONESIA [PDF]

Jurnal Akuntansi dan Auditing, 2012
This study aims to test association between cost of equity capital and level of corporate social responsibility(CSR) and intellectual capital disclosure in banking sector in Indonesia.
Shanty Debora Yutriny Sirait, Sylvia Veronica Siregar   +1 more
doaj   +3 more sources

The Effect of Intellectual Capital Efficiency and Informational Transparency on Cost of Equity Owners [PDF]

پژوهش‌های مدیریت عمومی, 2019
The role of financial information transparency of companies and efficiency of intellectual capital has been more important in recent years. Non-transparent financial information along with reducing informational quality lead to increasing information ...
Zahra Fotourehchi, Habib Ebrahimpour, Davoud Panahi   +2 more
doaj   +1 more source

Assessing the Role of Investor’s Protection Criterion and Improvement of Financial Reporting Quality on Reduction the Cost of Equity Capital [PDF]

فصلنامه بورس اوراق بهادار, 2022
According to theoretical foundations, it is important to determine the optimum level of capital financing in order to minimize the cost of capital. Firms’ effort to decrease the information risks and focus on investor’s protection aspects could lead to ...
Mohammad Hassani, Maryam Jabarvand Behrouz   +1 more
doaj   +1 more source

Bank Capital and the Cost of Equity [PDF]

SSRN Electronic Journal, 2019
Using a sample of publicly listed banks from 62 countries over the 1991-2017 period, we investigate the impact of capital on banks’ cost of equity. Consistent with the theoretical prediction that more equity in the capital mix leads to a fall in firms’ costs of equity, we find that better capitalized banks enjoy lower equity costs.
Mohamed Belkhir, Sami Ben Naceur, Ralph Chami, Anis Samet   +3 more
openaire   +1 more source

Intellectual Capital and its Relation with Cost of Equity [PDF]

پژوهش‌های تجربی حسابداری, 2012
This research is aimed to measure the intellectual capital and study the relation between value added intellectual capital and its components, which are human capital value added, structural capital value added and physical capital value added, and the ...
Ali Rahmani, Zohreh Arefmanesh
doaj   +1 more source

The Effect of Audit Quality on Cost of Equity Capital [PDF]

پژوهش‌های تجربی حسابداری, 2013
The purpose of this study is the investigation of the effect of audit quality on cost of equity capital in firms listed in Tehran Stock Exchange. The cost of equity capital as part of the company's cost of capital, expected return on the common stock ...
S. Hossein Sajadi, Hassan Farazmand, Abdollah Tajodini   +2 more
doaj   +1 more source

How does audit committee moderate the relationship between audit firm size, industry specialization, and the cost of equity capital? A comparison of the Ohlson and Capital Asset Pricing Model

Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 2022
The purpose of this study is to examine the moderation effect of the audit committee on the linkages between audit firm size, industry specialization, and the cost of equity capital with firm size and financial leverage as a control variable.
Emayanti Christina Hutabarat, Taufiq Arifin, Afsheen Abrar   +2 more
doaj   +1 more source

Analysts’ Estimates of the Cost of Equity Capital

SSRN Electronic Journal, 2020
We explore a large sample of analysts’ estimates of the cost of equity capital (CoE) to evaluate their usefulness as expected return proxies (ERP). We find that the CoE estimates are significantly related to a firm’s beta, size, book-to-market ratio, leverage, and idiosyncratic volatility but not other risk proxies.
Karthik Balakrishnan, Lakshmanan Shivakumar, Peeyush Taori   +2 more
openaire   +1 more source

Lessening Effects of SOX on the Relationship between Executive Compensation Components and Cost of Equity Capital

International Journal of Financial Studies, 2022
The Sarbanes–Oxley Act of 2002 (SOX) imposed stringent requirements on corporate executives to hold them more accountable for their management decisions. This act has ramifications for executive pay as well.
Kanyarat (Lek) Sanoran
doaj   +1 more source

Effect of Conservatism and Disclosure on the Cost of Equity Capital [PDF]

پژوهش‌های تجربی حسابداری, 2013
In this paper has been studied the role of conservatism and disclosure in the reduction of Cost of Equity Capital. Theoretically, conservatism and disclosure can be influenced on the cost of capital with decrease the Agency costs and Information ...
Alireza Mehrazin, Fatemeh Abasnezhad
doaj   +1 more source