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Audit quality and cost of equity capital
Afro-Asian J. of Finance and Accounting, 2014The purpose of this research is to examine the relationship between audit quality and cost of equity capital. This research argues that the higher the levels of audit quality, the lower the rate of return required by the investor. The cost of equity capital is measured by the price-earnings growth (PEG) model.
Basiruddin, Rohaida +2 more
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Information Overload and Cost of Equity Capital
SSRN Electronic Journal, 2017In recent years, corporate filings and their important sections have become thicker and longer. At the same time investors are swamped with information that is available through media, analysts and other sources creating information overload. Using several firm level proxies of information overload and several firm-level proxies of cost of equity ...
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The Cost of Equity Capital—a Comment
Journal of Business Finance & Accounting, 1974An algebraic relationship is developed linking the expected long‐term yield to an investor with the company's expected internal rate of return on its equity assets. Assuming that the market normally ranks shares by expected yield, allowing where necessary for a risk premium, it is shown that the cost of equity capital must be the company's expected ...
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Intellectual Capital Disclosure and Cost of Equity
2018In the last decades, many authors have been discussed and investigated the role of intangibles in determining the value of the firm. The transition from the traditional economy to a knowledge-based economy has recognised the failure of accounting in reporting in the annual reports intangible resources.
Paola Rossi, Andrea Colognese
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The Cost of Equity Capital—A Reply
Journal of Business Finance & Accounting, 1975Hemsted (JBFA I, 3) claimed that the expected internal rate of return, and not the shareholders' opportunity cost, is the ‘cost of equity’. This paper shows, using his assumed objective of maximization of share price and chosen (Gordon Shapiro) share valuation model, that his claims are unfounded, and that, under specified assumptions, the shareholders'
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Annual report readability and the cost of equity capital
Journal of Corporate Finance, 2021Hatem Rjiba, Samir Saadi, Sabri Boubaker
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Product market competition and the cost of equity capital
Journal of Business Research, 2021Yongjia Lin, Xiaoou Yu
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The impact of COVID-19 on firms’ cost of equity capital: Early evidence from U.S. public firms
Finance Research Letters, 2022Yun Ke
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