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 +1 more
doaj +3 more sources
DOES ECO-EFFICENCY REDUCE THE COST OF EQUITY CAPITAL? EMPIRICAL EVIDENCE FROM INDONESIA [PDF]
Journal of Indonesian Economy and Business, 2015 The objective of this study is to examine the effect of eco-efficiency on the cost of equity capital. The study hypothesizes that the implementation of eco-efficiency reduces the cost of equity capital.
Lisa Alviani, Mahfud Sholihin
doaj +2 more sources
Evaluation of the Relationship between Audit Firm Choice and Cost of Equity [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2021 The cost of equity capital plays a key role in financing and investment decisions. The cost of equity capital is defined conceptually to expected returns. In other words, the is the expected minimum rate of return.
Narges Azimi Ashtiani
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THE COST OF EQUITY CAPITAL: A RECONSIDERATION [PDF]
The Journal of Finance, 1978 23, 3 leaves : ; Includes bibliographical references. ; Cover title.
Gordon, Myron J. +2 more
openaire +3 more sources
COST OF EQUITY CAPITAL – MEASUREMENT DILEMMAS [PDF]
Problems of Agricultural Economics, 2014 The study applies the approach of transaction cost theory to analyse the nature of equity capital. Empirical tests were conducted among agricultural entrepreneurs, followed by the construction of binary models, in order to verify the research hypothesis that cost of equity capital is zero.
Justyna Franc-Dąbrowska, Paweł Kobus
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The Impact of Employee Stock Ownership Plan on the Cost of Equity Capital: Evidence from China
Discrete Dynamics in Nature and Society, 2021 Due to the immaturity of bond market and the defects of internal governance structure, Chinese-listed companies have a strong preference for equity financing. How to reduce the cost of equity capital is particularly important for Chinese-listed companies.
Fu Cheng, Shanshan Ji
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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 +1 more
doaj +1 more source
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 +2 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 +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