Results 21 to 30 of about 594,056 (309)
The Effect of Audit Quality on Cost of Equity Capital [PDF]
پژوهشهای تجربی حسابداری, 2013 The purpose of this study is the investigation of the effect of audit quality on cost of equity capital in firms listed in Tehran Stock Exchange. The cost of equity capital as part of the company's cost of capital, expected return on the common stock ...
S. Hossein Sajadi +2 more
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Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 2022 The purpose of this study is to examine the moderation effect of the audit committee on the linkages between audit firm size, industry specialization, and the cost of equity capital with firm size and financial leverage as a control variable.
Emayanti Christina Hutabarat +2 more
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Analysts’ Estimates of the Cost of Equity Capital
SSRN Electronic Journal, 2020 We explore a large sample of analysts’ estimates of the cost of equity capital (CoE) to evaluate their usefulness as expected return proxies (ERP). We find that the CoE estimates are significantly related to a firm’s beta, size, book-to-market ratio, leverage, and idiosyncratic volatility but not other risk proxies.
Karthik Balakrishnan +2 more
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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
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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
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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
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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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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
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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
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