Results 31 to 40 of about 591,938 (349)
THE ASSOCIATION OF SFAS 166/167 AND COST OF EQUITY CAPITAL: EVIDENCE FROM BANKS
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
doaj +1 more source
The Opportunity Cost of Equity Capital
Abstract This paper is focused on the calculation of cost of equity with using the CAPM model and Build-up model. The main aim of this calculation was to discover whether traditional measurements of business performance are better than selected modern measurements or not.
Dzuričková, Jana +2 more
openaire +1 more source
Accounting Conservatism and Cost of Equity Capital – Evidence from Indonesia
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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Sustainability Performance and the Cost of Capital
This study examines the association between firms’ environmental, social, and governance (ESG) performance and the cost of capital for the largest European firms listed on the STOXX Euro 600 in a large panel from 2002 to 2018.
Tiago Cruz Gonçalves +2 more
doaj +1 more source
DETERMINANTS OF COST OF EQUITY CAPITAL.
This study aims to identify the effect of information asymmetry, right issue, interest rate, inflation rate, return on asset(ROA), earning per share (EPS), price to earning ratio (PER), debt to equity ratio(DER) to cost of equity capital (COEC). This research uses 14 samples of banking companies listed in Indonesia Stock Exchange 2012-2015.
openaire +1 more source
Accrual Quality, Earning Persistence and the Cost of Equity Capital [PDF]
At this study affect of Accrual Quality and Earnings Persistence on cost of equity capital have been studied.The main purpose of this study is to investigate the relation between the cost of equity capital and two attributes of earnings: Accrual Quality
Seyed Hossein Alavi Tabari, Ph.D +2 more
doaj +1 more source
Intellectual capital, CSR, and earnings quality impact on equity cost of capital
Companies need additional funds to improve their business activities, and one source of these funds is investors, which involves the cost of equity capital.
Fivi Anggraini +2 more
doaj +1 more source
CEO extraversion and the cost of equity capital
AbstractWe examine whether CEO extraversion, an important personality trait associated with leadership, is associated with firms' expected cost of equity capital. We measure CEO extraversion using CEOs' speech patterns during the unscripted portion of conference calls.
Biljana Adebambo +3 more
openaire +2 more sources
Costs of Equity Capital and Model Mispricing [PDF]
Costs of equity for individual firms are estimated in a Bayesian framework using several factor‐based pricing models. Substantial prior uncertainty about mispricing often produces an estimated cost of equity close to that obtained with mispricing precluded, even for a stock whose average return departs significantly from the pricing model's prediction.
Pastor, Lubos, Stambaugh, Robert F
openaire +3 more sources
Divulgación de información sobre riesgos y coste de los recursos propios: un enfoque bayesiano [PDF]
El objetivo de este artículo es analizar la relación entre la divulgación de información sobre riesgo y el coste de capital de los recursos propios de empresas que cotizan en el mercado de capitales español.
Cabedo, J. David +2 more
core +1 more source

