Results 211 to 220 of about 19,867 (266)

Who gets included? Equity in digital and decentralised mental health and neurodevelopmental trials: A systematic review. [PDF]

open access: yesPLOS Digit Health
Hall SS   +7 more
europepmc   +1 more source

Social capital and the cost of equity

Journal of Banking and Finance, 2018
Abstract We find that a firm's cost of equity is inversely related to the level of social capital in the state where the firm is headquartered. Further, the cost of equity declines when firms move their headquarters from a low-social-capital state to a state with higher social capital.
Kartik Raman, Chenguang Shang
exaly   +2 more sources

Political connections and the cost of equity capital

Journal of Corporate Finance, 2012
Motivated by recent research on the costs and benefits of political connection, we examine the cost of equity capital of politically connected firms. Using propensity score matching models, we find that politically connected firms enjoy a lower cost of equity capital than their non-connected peers.
Narjess Boubakri   +3 more
openaire   +1 more source

Comparability and Cost of Equity Capital

SSRN Electronic Journal, 2016
We investigate how the comparability of a company’s financial statements is related to its cost of equity capital. Financial Accounting Standards Board’s (FASB) Concept Statement No. 8 proposes that comparability is a key tenet of accounting because it allows users of financial statements to benchmark a firm against similar firms when distinguishing ...
Michael J. Imhof, Scott Seavey
openaire   +1 more source

Comparability and Cost of Equity Capital

Accounting Horizons, 2017
SYNOPSIS We investigate how the comparability of a company's financial statements is related to its cost of equity capital. The Financial Accounting Standards Board's (FASB 2010) Statement of Financial Accounting Concept No. 8 proposes that comparability is a key tenet of accounting because it allows users of financial statements to ...
Imhof, Michael J.   +2 more
openaire   +2 more sources

Annual Report Readability and the Cost of Equity Capital

SSRN Electronic Journal, 2020
Abstract Using a large panel of U.S. public firms, we examine the relation between annual report readability and cost of equity capital. We hypothesize that complex textual reporting deters investors' ability to process and interpret annual reports, leading to higher information risk, and thus higher cost of equity financing.
Rjiba, Hatem   +3 more
openaire   +2 more sources

Economic policy uncertainty and the cost of equity capital

Journal of Financial Research, 2023
Abstract In this paper, we investigate the role of economic policy uncertainty (EPU) in the cost of equity capital. Our findings suggest that the relationship between EPU and the security market line (SML) varies cross‐sectionally.
Yizhi Wang, Jingze Zhang, Qiaoqiao Zhu
openaire   +1 more source

Customer Concentration Risk and the Cost of Equity Capital

SSRN Electronic Journal, 2014
This study investigates the relation between customer concentration and a supplier’s cost of equity capital. We hypothesize that a more concentrated customer base increases a supplier’s risk, which results in a higher cost of equity. Our results show a positive association between customer concentration and a supplier’s cost of equity, and this ...
Dan Dhaliwal   +3 more
openaire   +1 more source

Voluntary disclosure and cost of equity capital

Proceedings of 2018 International Conference on Big Data Technologies - ICBDT '18, 2018
Based on the differences of the degree of the government intervention in the enterprise in China's emerging market, we studied the impact of marketization process on the relationship between voluntary disclosure and cost of equity capital. We found that the marketization process strengthened the negative correlation between voluntary disclosure and the
Huiyun Li, Shaoyan Fu, Di Liu, Jing Shi
openaire   +1 more source

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