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Disentangling the Effects of Corporate Disclosure on the Cost of Equity Capital: A Study of the Role of Intellectual Capital Disclosure [PDF]
, 2014 In this article, we investigate whether intellectual capital (IC) and financial disclosures jointly affect the firm’s cost of equity capital. In contrast to prior research, we disaggregate disclosures into IC and financial disclosures and examine whether
Aiken L. S. +10 more
core +2 more sources
Director Networks and Cost of Equity Capital: Based on “Busy Director Hypothesis” Analysis
Discrete Dynamics in Nature and Society, 2021 This paper uses the data of Shanghai and Shenzhen A-share-listed companies from 2008 to 2018 to construct the director networks as an indicator to explore the relationship between the company’s director networks and the cost of equity capital and the ...
Sai Qiu, Xin Sun
doaj +1 more source
PRIVATE COST OF CAPITAL AND INCREMENTAL BUSINESS VALUE OF MID-MARKET FIRMS
The International Journal of Banking and Finance, 2021 This study examined the implications of private cost of capital on the incremental business value (IBV) of middle market firms in Nigeria. Specifically, three costs were identified as follows: private cost of debt (PCD), private cost of equity (PCE ...
Daibi Wellington Dagogo, Saheed K. Ajadi
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DAMPAK KONVERGENSI IFRS TERHADAP COST OF EQUITY CAPITAL
Akuntansi Dewantara, 2018 This study aims to examine the impact of IFRS adoption on cost of equity capital in manufacturing companies listed at Indonesian capital market, during 2008-2016.
Rahayu Widati, Ari Budi Kristanto
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Audit report lag and the cost of equity capital [PDF]
Journal of Capital Markets StudiesPurpose – This research investigates the effect of audit report lag on the cost of equity capital. We argue that an extended audit report lag reduces the value of information and raises concerns for investors, resulting in an increased cost of equity ...
Md. Borhan Uddin Bhuiyan +2 more
doaj +1 more source
تاثیر افشای سرمایه فکری بر هزینه سرمایه [PDF]
راهبرد مدیریت مالی, 2014 In a knowledge-intensive economy, a company’s intellectual capital contributes to its success and its ultimate value. Most of these intangible assets cannot be included into the company’s balance sheet and intellectual capital disclosures in the annual ...
ali rahmani +2 more
doaj +1 more source
Jurnal Siasat Bisnis, 2018 This study aims to investigate the effect of disclosure, ownership concentration and diversification on the cost of equity capital among non-financial Indonesian firms using IDX data during 2010-2014 periods.
Ratih Kusumawardhani
doaj +1 more source
Industry Cost of Equity Capital: UK Evidence [PDF]
Journal of Business Finance & Accounting, 2009 Abstract: This paper explores the industry cost of equity capital for the UK. We replicate the Fama and French (1997) US analysis for UK industries, but additionally investigate the industry cost of equity capital obtained from a conditional CAPM, the Cahart (1997) four factor model, and the Al‐Horani, Pope and Stark (2003) R&D model. In line with
Gregory, Alan, Michou, Maria
openaire +3 more sources
Jurnal Akuntansi dan Keuangan Indonesia, 2016 This study examines the direct and indirect impacts of earnings quality on cost of equity capital by using path analysis. The quality of earnings is measured by two proxies, namely discretionary accrual and income smoothing. Information asymmetry is used
Moh. Nasih +2 more
doaj +1 more source
Cost of Equity Capital and Accounting-based Drivers of Risk [PDF]
مجله دانش حسابداری, 2012 According to the Capital Asset Pricing Model (CAPM), the only risk factor that investors should take into account in making their decisions is the systematic risk (β).
Ali Saghafi +2 more
doaj +1 more source