Results 11 to 20 of about 19,867 (266)
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, Gould, L I
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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
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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
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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
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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
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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 +2 more
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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 +2 more
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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 +2 more
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