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Audit quality and cost of equity capital

Afro-Asian J. of Finance and Accounting, 2014
The 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
openaire   +2 more sources

Information Overload and Cost of Equity Capital

SSRN Electronic Journal, 2017
In 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 ...
openaire   +1 more source

The Cost of Equity Capital—a Comment

Journal of Business Finance & Accounting, 1974
An 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 ...
openaire   +1 more source

Intellectual Capital Disclosure and Cost of Equity

2018
In 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
openaire   +3 more sources

The Cost of Equity Capital—A Reply

Journal of Business Finance & Accounting, 1975
Hemsted (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'
openaire   +1 more source

The cost of equity capital

European Economic Review, 1978
openaire   +1 more source

Time to add screening for financial hardship as a quality measure?

Ca-A Cancer Journal for Clinicians, 2021
Cathy J Bradley   +2 more
exaly  

Enhancing global access to cancer medicines

Ca-A Cancer Journal for Clinicians, 2020
Javier Cortes   +2 more
exaly  

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