Results 41 to 50 of about 29,972 (310)
COST OF EQUITY CAPITAL AND UNDERSTATED PENSION LIABILITIES
Applied Finance Letters, 2022 Pension discount rates have a powerful effect on the size of reported defined benefit corporate pension liabilities because of the long-term nature of projected benefit obligations.
Bob Webb +3 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
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Rational actors constantly incorporate information into their decision‐making behavior. Since there is often a time lag between the announcement of a policy and its implementation, an important question arises: when do rational actors incorporate new information into their market behavior, at the announcement or at the implementation of a ...
Tim Ölkers, Oliver Mußhoff
wiley +1 more source
Journal of Economics, Business & Accountancy Ventura, 2018 This study aims to examine the effect and prove that (1) the higher of the information asymmetry, the higher of the cost of equity capital, (2) the higher of the earning management caused the higher of the cost of equity capital, (3) the higher of the ...
Rizki Istiawati Sunaryo +1 more
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The Relation between Corporate Social Responsibility and Cost of Equity Capital of Firms Listed in Tehran Stock Exchange [PDF]
پژوهشهای تجربی حسابداری, 2015 This paper examines the relation between corporate social responsibility and cost of equity capital of firms listed in Tehran Stock Exchange.
Zohreh Hajiha, Bahman Sarfaraz
doaj +1 more source
Access to Finance and Innovation in the Canadian Food Processing
Agribusiness, EarlyView.ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source
Pengaruh Struktur Kepemilikan Dalam Mekanisme Corporate Governance Terhadap Cost Of Equity Capital
Akrual: Jurnal Akuntansi, 2009 Corporate governance mechanisms believed to have strong impact to the companies’ performance. Corporate governance mechanisms examined in this study are managerial ownership and institutional ownership structure.
tarjo tarjo
doaj +1 more source
Future Business JournalNon-financial companies listed on the Frankfurt Stock Exchange face considerable difficulties due to expensive funding and the need to make complex decisions about their capital structure.
Richard Arhinful +3 more
semanticscholar +1 more source
Investigating the Impact of Information Asymmetry on Cost of Capital [PDF]
پژوهشهای تجربی حسابداری, 2013 The impact of asymmetric information on cost of capital is issue that many researches have resulted in financial literature. This study examines the impact of information asymmetry on cost of capital of the firms listed in Tehran Stock Exchange. For this
Mohammad Hossein Setayesh +2 more
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT The origin of a product, if associated with good quality, can contribute to building a positive collective reputation, leading to a potential price premium. However, it is conceivable that a producer markets a product by evoking symbols, images, words, and values typical of places other than where it was designed or produced, creating a ...
Annalisa Caloffi +2 more
wiley +1 more source