Results 241 to 250 of about 29,972 (310)

ESG controversies and the cost of equity capital of European listed companies: the moderating effects of ESG performance and market securities regulation

International Journal of Accounting & Information Management, 2022
Purpose This paper aims to investigate the effect of environmental, social and governance (ESG) controversies on the cost of equity (COE) capital, exploring the moderating role of both positive ESG performance and market securities regulation.
Fabio La Rosa, Francesca Bernini
semanticscholar   +1 more source

Sharia Supervisory Board accounting background, cross-membership, and cost of equity capital: evidence from worldwide Islamic banking

International Journal of Islamic and Middle Eastern Finance and Management
Purpose This study aims to examine the relationship between the background of the Sharia Supervisory Board and the cost of equity capital. In addition, this study also examines whether the moderating role of cross-membership of the Sharia Supervisory ...
Mohammad Nasih, A. Ardianto, Suham Cahyono, Noor Adwa Sulaiman, A. Noman   +4 more
semanticscholar   +1 more source

CEO–board connections and the cost of equity capital: International evidence

Journal of Financial Research, 2023
In this article, we investigate the effect of chief executive officer (CEO)–board connections on the cost of equity capital in an international setting. We find that CEO–board connections have a significant negative effect on the cost of equity.
Md Nazmul Hasan Bhuyan, David Javakhadze
semanticscholar   +1 more source

Analyst coverage and the cost of equity capital

Tạp chí Khoa học và Đào tạo Ngân hàng, 2021
The number of analysts following and analyzing a company is an indicator of the quality of the information disclosed (Botasan, 1997). Especially with a newly developed stock market like in Vietnam, analysts will be the bridge to help investors have more information and better understand the information announced by enterprises, thereby increasing the ...
Hoàng Diệp Hương Trương, Thị Hương Trà Lê   +1 more
openaire   +1 more source

Does CSR disclosure mediate the board characteristics-cost of equity capital nexus? Evidence from Jordanian services companies

Journal of Financial Reporting & Accounting, 2023
Purpose This study aims to investigate the direct nexus between board characteristics, corporate social responsibility (CSR) disclosure and the cost of equity capital (CEQ).
Malik Muneer Abu Afifa, Isam Saleh, Maen Al-Zaghilat, N. Thuneibat, N. Nguyen   +4 more
semanticscholar   +1 more source

Do environmental, social, and governance disclosure assurance reduce the cost of equity capital? Evidence from Chinese listed financial institutions

International Review of Finance
This study examines the benefits of environmental, social, and governance (ESG) disclosure assurance (EDA) in reducing a firm's cost of equity capital.
Hao Huang, Li Tang, Ling Zhao
semanticscholar   +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, J. Scott Judd, Matthew Serfling, Sarah Shaikh   +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

The cost of equity capital and the risk premium on equities

Applied Financial Economics, 1992
Some well-known writers have argued that the experience of the last 60 years in the US shows that the cost of equity capital is about 8% per annum in excess of the ‘riskless’ return. By contrast, the paper argues that the same experience shows, first, that the ‘riskless’ real return is much higher than the average of about 0.5% per annum they assume ...
openaire   +1 more source

The impact of integrated reporting quality on the cost of equity capital: evidence from Asia

Journal of Financial Reporting & Accounting
Purpose This paper aims to examine the impact of the quality of integrated reporting (IR) on the cost of equity capital in the voluntary Asian context.
Soltan Ramadan Ali Radwan, Xiongyuan Wang, Mohamed Attia Ali Abdelall, Hesham Abdelgawad   +3 more
semanticscholar   +1 more source