Results 31 to 40 of about 594,056 (309)
Disentangling the Effects of Corporate Disclosure on the Cost of Equity Capital: A Study of the Role of Intellectual Capital Disclosure [PDF]
, 2014 In this article, we investigate whether intellectual capital (IC) and financial disclosures jointly affect the firm’s cost of equity capital. In contrast to prior research, we disaggregate disclosures into IC and financial disclosures and examine whether
Aiken L. S. +10 more
core +2 more sources
Audit report lag and the cost of equity capital [PDF]
Journal of Capital Markets StudiesPurpose – This research investigates the effect of audit report lag on the cost of equity capital. We argue that an extended audit report lag reduces the value of information and raises concerns for investors, resulting in an increased cost of equity ...
Md. Borhan Uddin Bhuiyan +2 more
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Industry Cost of Equity Capital: UK Evidence [PDF]
Journal of Business Finance & Accounting, 2009 Abstract: This paper explores the industry cost of equity capital for the UK. We replicate the Fama and French (1997) US analysis for UK industries, but additionally investigate the industry cost of equity capital obtained from a conditional CAPM, the Cahart (1997) four factor model, and the Al‐Horani, Pope and Stark (2003) R&D model. In line with
Gregory, Alan, Michou, Maria
openaire +3 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
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
doaj +1 more source
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
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
The Opportunity Cost of Equity Capital
Procedia Economics and Finance, 2015 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