Results 21 to 30 of about 166,410,110 (349)
The Indonesian Accounting Review, 2018 The purpose of this study is to find out the effect of intellectual capital disclosure, information asymmetry, and firm size on cost of equity capital with managerial ownership as moderating variable.
Devita Hendini Putri, nur'aini rokhmania
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How does equity capital cost affect bank performance during a financial crisis? [PDF]
, 2017 This article theoretically examines how equity capital cost affects return performance and safety of a bank and how this effect varies across a financial crisis comparing to a normal time when the bank manager’s performance reveals the like of higher ...
Tsai, Jeng-Yan;Chen, Shi
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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 +1 more
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, 2022 Using a sample of Chinese firms, this study examines whether and how managers’ overseas experience affects a firm’s cost of equity capital. We document a negative association between managers’ overseas experience and the cost of equity capital. Mechanism
Hu, Jun +3 more
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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
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THE COST OF EQUITY CAPITAL WITH PERSONAL INCOME TAXES AND FLOTATION COSTS [PDF]
The Journal of Finance, 1978 THIS PAPER ESTABLISHES the cost of retention-financed capital and the cost of stock-financed capital in the presence of personal income taxes and flotation costs under alternative theories of share valuation that are considered plausible. In the absence of the tax and flotation costs (and information content to the dividend), the cost of equity capital
Gordon, Myron J, Gould, L I
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THE ASSOCIATION OF SFAS 166/167 AND COST OF EQUITY CAPITAL: EVIDENCE FROM BANKS
Journal of Financial Management, Markets and Institutions, 2021 We examine whether SFAS 166/167, which ended exclusion of qualifying special purpose entities (QSPEs) from consolidation, impacted the cost of equity capital for a sample of banks.
QIUHONG ZHAO, DANA A. FORGIONE
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Carbon Intensity and the Cost of Equity Capital
SSRN Electronic Journal, 2018 The transition from high- to lower-carbon production systems increasingly creates regulatory and market risks for high-emitting firms. We test to what extent equity market investors demand a premium to compensate for such risks and thus might raise firms’ cost of equity capital (CoE). Using data for 1,897 firms spanning 50 countries over the years 2008-
Trinks, Arjan +3 more
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Accounting Conservatism and Cost of Equity Capital – Evidence from Indonesia
CECCAR Business Review, 2021 This paper describes the results of the research that investigates the association between ex-post conservatism or conditional conservatism and cost of equity capital in Indonesian manufacturing companies using data from 2015 to 2019.
Ratna Puji Astuti KRISMIAJI
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How does corporate social responsibility affect the cost of equity capital through operating risk?
Borsa Istanbul Review, 2021 This paper investigates the impact of corporate social responsibility (CSR) performance by listed companies on the cost of equity capital from the perspectives of enterprise risk management and capital market risk pricing and discusses the mediating ...
Bo Chen, Aojie Zhang
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