Results 41 to 50 of about 594,056 (309)

Sustainability Performance and the Cost of Capital

open access: yesInternational 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

The Valuable Consequences of Financial Reporting Convergence towards Integrated Reporting [PDF]

open access: yesمطالعات 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
doaj   +1 more source

Accrual Quality, Earning Persistence and the Cost of Equity Capital [PDF]

open access: yesمجله 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

DETERMINANTS OF COST OF EQUITY CAPITAL.

open access: yesInternational 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

Intellectual capital, CSR, and earnings quality impact on equity cost of capital

open access: yesJournal of Business & Banking
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

open access: yesJournal 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

Costs of Equity Capital and Model Mispricing [PDF]

open access: yesThe Journal of Finance, 1999
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

The Effect of Conditional Conservatism on Cost of Equity Capital [PDF]

open access: yesمجله 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

Divulgación de información sobre riesgos y coste de los recursos propios: un enfoque bayesiano [PDF]

open access: yes, 2020
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

Audit Quality Impact on Cost of Equity Capital in Companies Accepted in Tehran Stock Exchange [PDF]

open access: yesمجله 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

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