Results 21 to 30 of about 19,867 (266)

Conservatism, Disclosure and the Cost of Equity Capital [PDF]

SSRN Electronic Journal, 2011
This study seeks insights into the economic consequences of accounting conservatism by examining the relation between conservatism and cost of equity capital. Appealing to the analytical and empirical literatures, we posit an inverse relation. Importantly, we also posit that the strength of the relation is conditional on the firm’s information ...
Artiach, Tracy, Clarkson, Peter
openaire   +3 more sources

Lessening Effects of SOX on the Relationship between Executive Compensation Components and Cost of Equity Capital

International Journal of Financial Studies, 2022
The Sarbanes–Oxley Act of 2002 (SOX) imposed stringent requirements on corporate executives to hold them more accountable for their management decisions. This act has ramifications for executive pay as well.
Kanyarat (Lek) Sanoran
doaj   +1 more source

Effect of Conservatism and Disclosure on the Cost of Equity Capital [PDF]

پژوهش‌های تجربی حسابداری, 2013
In this paper has been studied the role of conservatism and disclosure in the reduction of Cost of Equity Capital. Theoretically, conservatism and disclosure can be influenced on the cost of capital with decrease the Agency costs and Information ...
Alireza Mehrazin, Fatemeh Abasnezhad
doaj   +1 more source

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
doaj   +1 more source

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
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, zohreh arefmanesh, zahra farshi   +2 more
doaj   +1 more source

Audit report lag and the cost of equity capital [PDF]

Journal of Capital Markets Studies
Purpose – 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, Yimei Man, David H. Lont   +2 more
doaj   +1 more source

HUBUNGAN ANTARA BIAYA MODAL EKUITAS DENGAN TINGKAT PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN MODAL INTELEKTUAL PADA SEKTOR PERBANKAN DI INDONESIA

Jurnal Akuntansi dan Auditing, 2012
This study aims to test association between cost of equity capital and level of corporate social responsibility(CSR) and intellectual capital disclosure in banking sector in Indonesia.
Shanty Debora Yutriny Sirait, Sylvia Veronica Siregar   +1 more
doaj   +1 more source

Pengaruh luas pengungkapan informasi, konsentrasi kepemilikan dan diversifikasi pada biaya modal ekuitas: studi pada perusahaan non-keuangan di Indonesia

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