Results 31 to 40 of about 166,410,110 (349)
CEO extraversion and the cost of equity capital
Journal of Financial Research, 2019 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
Jurnal Akuntansi dan Keuangan Indonesia, 2016 This study examines the direct and indirect impacts of earnings quality on cost of equity capital by using path analysis. The quality of earnings is measured by two proxies, namely discretionary accrual and income smoothing. Information asymmetry is used
Moh. Nasih +2 more
doaj +1 more source
Cost of Equity Capital and Accounting-based Drivers of Risk [PDF]
مجله دانش حسابداری, 2012 According to the Capital Asset Pricing Model (CAPM), the only risk factor that investors should take into account in making their decisions is the systematic risk (β).
Ali Saghafi +2 more
doaj +1 more source
Sustainability Performance and the Cost of Capital
International Journal of Financial Studies, 2022 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
Accrual Quality, Earning Persistence and the Cost of Equity Capital [PDF]
مجله توسعه و سرمایه, 2011 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
Journal of Business & BankingCompanies 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
The Effect of Conditional Conservatism on Cost of Equity Capital [PDF]
مجله دانش حسابداری, 2011 This study investigates the relationship between conditional conservatism and the cost of equity capital. In this study conditional conservatism rate is measured based on Callen et al (2009) at firm-year level and the three Fama and French (1993) factor ...
Seyed Abbas Hashemi +2 more
doaj +1 more source
Audit Quality Impact on Cost of Equity Capital in Companies Accepted in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2013 The purpose of this study is to investigate audit quality impact on cost of equity capital. The data has been collected from financial statements of 91 firms accepted in Tehran Stock Exchange (TSE) in the years 2004 to 2010.
doaj +1 more source
Environmental Violation and Cost of Equity Capital—Evidence From Europe
Business Strategy and the EnvironmentWe examine the association between environmental violations and the cost of equity capital. We posit that firms that breach environmental compliance introduce firm‐specific risks and, consequently, elevate the costs associated with equity capital ...
M. B. U. Bhuiyan, Yi-Mei Man
semanticscholar +1 more source
DETERMINANTS OF COST OF EQUITY CAPITAL.
International Journal of Advanced Research, 2018 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