Results 31 to 40 of about 19,867 (266)
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
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Carbon Intensity and the Cost of Equity Capital
SSRN Electronic Journal, 2018 The transition from high- to lower-carbon production systems increasingly creates regulatory and market risks for high-emitting firms. We test to what extent equity market investors demand a premium to compensate for such risks and thus might raise firms’ cost of equity capital (CoE). Using data for 1,897 firms spanning 50 countries over the years 2008-
Trinks, Arjan +3 more
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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
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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
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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
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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
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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
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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
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The Valuable Consequences of Financial Reporting Convergence towards Integrated Reporting [PDF]
مطالعات تجربی حسابداری مالی, 2023 This paper analyzed the consequences of financial reporting convergence towards integrated reporting in Iran's capital market focusing on agency cost and cost of equity capital.
Hassan Badri Gamchi +3 more
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THE COST OF EQUITY CAPITAL WITH PERSONAL INCOME TAXES AND FLOTATION COSTS [PDF]
The Journal of Finance, 1978 THIS PAPER ESTABLISHES the cost of retention-financed capital and the cost of stock-financed capital in the presence of personal income taxes and flotation costs under alternative theories of share valuation that are considered plausible. In the absence of the tax and flotation costs (and information content to the dividend), the cost of equity capital
Gordon, Myron J, Gould, L I
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