Results 51 to 60 of about 591,938 (349)
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
PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP BIAYA MODAL EKUITAS (Studi Kasus pada Perbankan) [PDF]
, 2017 The objective of this study is to examine the effect of intellectual capital disclosures on cost of equity capital. In this research, cost of equity capital was measured by Ohlson model which had been modified by Random Walk Model, while Ulum (2011 ...
FALAH, Nur Hidayati, MEIRANTO, Wahyu
core +2 more sources
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
Agribusiness, EarlyView.ABSTRACT While ESG (environmental, social, and governance) is emphasized among listed companies for their stakeholders and ESG disclosures, ESG engagement among unlisted companies has been rarely examined due to data limitations. This is particularly problematic for the agri‐food industry that has significant impacts on the environment and consists ...
Ying Wang, Satoru Shimokawa
wiley +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
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
The Effect of Agency Cost on the Relationship between Corporate Governance and Cost of Equity Capital [PDF]
Journal of Asset Management and Financing, 2018 In this paper, the effect of agency cost on the relationship between corporate governance and cost of equity capital is studied. The models for testing hypotheses are multivariate regression model from Chen et al (2011) study.
Farzaneh Heidarpoor +1 more
doaj +1 more source
ANALISA PENGARUH MANAJEMEN LABA DAN ASIMETRI INFORMASI TERHADAP COST OF EQUITY CAPITAL (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2013) [PDF]
, 2015 This study aims to examine and provide analysis related to the effect of the relationship Profit Management and Information Asymmetry of the Cost of Equity Capital.hipotesis proposed (1) the information asymmetry positive and significant impact on the ...
DARSONO , Darsono +1 more
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