Results 51 to 60 of about 594,056 (309)

Corporate Life Cycle and Cost of Equity Capital [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2016
The main objective of this paper is to evaluate the effect of the corporate life cycle stages on the cost of equity of firms listed on the Tehran Stock Exchange.
Gholamreza karami, Omid Akhoundi
doaj   +3 more sources

Carbon Intensity and the Cost of Equity Capital

open access: yesSSRN 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
openaire   +3 more sources

Does graph disclosure bias reduce the cost of equity? [PDF]

open access: yes, 2007
Research on disclosure and capital markets focuses primarily on the amount of information provided but pays little attention to the presentation format of this information.
Muiño Vázquez, Flora, Trombetta, Marco
core   +1 more source

Prevalence of Systemic Lupus Erythematosus in Australia, 2010–2022: A Population‐Based Study Using Linked National Administrative Health Data

open access: yesArthritis Care &Research, EarlyView.
Objective Systemic lupus erythematosus (SLE) is a heterogenous inflammatory condition with widely varying global prevalence estimates. The frequency of SLE in the general population of Australia has been reported to be notably lower than contemporary estimates in countries such as the United States or United Kingdom, at 19 to 39 per 100,000 as opposed ...
Lucinda Roper   +7 more
wiley   +1 more source

The Impact of Conditional and Unconditional Accounting Conservatism on the Cost of Equity [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2011
One of the ways to prevent fraud of management and increase the quality of financial information is the compliance quality characters of financial information, such as characteristic of conservatism.
omid Pourheidari, A Ghaffarloo
doaj  

COST OF EQUITY CAPITAL AND UNDERSTATED PENSION LIABILITIES

open access: yesApplied 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

Managers’ Cost of Equity Capital Estimates: Empirical Evidence

open access: yesSSRN Electronic Journal, 2012
Using actual practice data from U.S. corporate treasury executives, we provide initial evidence of managers’ internal estimates of their firms’ cost of equity capital (COEC) and extrapolate managers’ estimation practices to the broader population of public firms.
Larocque, S, Lawrence, A, Veenstra, K
openaire   +1 more source

Disentangling the relationships between denomination of origin regulatory councils activities and Spanish wineries' export performance

open access: yesAgribusiness, EarlyView.
Abstract World markets for quality differentiated agri‐food products are highly competitive, presenting significant challenges for firms aiming to compete effectively. Government agencies and business organizations often implement various export promotion policies to address these challenges.
Nicolás Depetris‐Chauvin   +1 more
wiley   +1 more source

The Relation between Corporate Social Responsibility and Cost of Equity Capital of Firms Listed in Tehran Stock Exchange [PDF]

open access: yesپژوهش‌های 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

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

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