Results 71 to 80 of about 166,410,110 (349)

The impact of ESG reporting on the cost of equity capital in India: The moderating role of external auditors

IIMB Management Review
This study examines the association between ESG reporting and the cost of equity capital, focusing on the influence of Big 4 auditors. Using 2,454 firm-year observations in India from 2016 to 2021, we find that higher ESG scores relate to lower costs of ...
Archana Patro, Geeti Mishra, Cheng-Hsun Lee   +2 more
doaj   +1 more source

COST OF EQUITY CAPITAL – MEASUREMENT DILEMMAS [PDF]

Problems of Agricultural Economics, 2014
The study applies the approach of transaction cost theory to analyse the nature of equity capital. Empirical tests were conducted among agricultural entrepreneurs, followed by the construction of binary models, in order to verify the research hypothesis that cost of equity capital is zero.
Justyna Franc-Dąbrowska, Paweł Kobus
openaire   +1 more source

Quantifying Consumer Tradeoffs Across Firm‐Level Strategic Positioning Dimensions: Evidence from US Craft Beer Consumers

Agribusiness, EarlyView.
ABSTRACT Strategic positioning becomes increasingly important as markets mature, particularly in consumer‐facing industries that offer similar products, experiential cues, and values‐based messages. This study offers a conceptual model to examine the strategic positioning factors that motivate consumers to visit one local business over another before ...
Aaron J. Staples, Trey Malone, J. Robert Sirrine   +2 more
wiley   +1 more source

Integrated Report Disclosure in ESG Index Companies on the Indonesia Stock Exchange: Its Impact on the Cost of Equity Capital

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES
With the growing emphasis on sustainability and transparency in capital markets, the importance of analyzing the influence of integrated reporting on equity financing costs becomes a crucial topic for research.
Selvi Regita Cahyani, Ika Permatasari
semanticscholar   +1 more source

Economic Impact of Sustainability in Wine Sector: A Systematic Literature Review

Agribusiness, EarlyView.
ABSTRACT Sustainability has become a key issue in the wine sector, raising questions about its compatibility with firms' economic performance. Despite growing attention to environmental and social practices, evidence on their economic implications remains fragmented.
Valentina Di Chiara, Eugenio Pomarici, Leonardo Cei   +2 more
wiley   +1 more source

The Effect of Regulatory Announcements on the Cost of Equity Capital of British Telecom

, 1997
This paper examines the impact of regulatory announcements which affect competition, pricing policy and the supply of services in the telecommunications industry on British Telecom's (BT) systematic risk, as measured by the beta coefficient of a market ...
Gioia M. Pescetto, Pescetto, G., Antoniou, A., Pescetto, Gioia, Antonios Antoniou   +4 more
core   +1 more source

Disproportionate insider control and the cost of equity capital: evidence from U.S. dual-class firms

Review of Quantitative Finance and Accounting
We investigate the cost of equity capital for U.S. dual-class firms. While prior literature finds a positive association between excess insider control and the cost of capital in international contexts, these results are primarily concentrated in ...
Barry Hettler, Arno Forst, Lindsay Baran
semanticscholar   +1 more source

Cross‐Sectoral AI Integration Is Essential to Tackling Food Waste and Food Insecurity: A Roadmap for Developing Resilient Food Systems

Advanced Intelligent Systems, EarlyView.
As food insecurity and global food demands surge, artificial intelligence (AI)‐based technologies offer promising opportunities to reduce food loss and waste. In this perspective, current AI adoption across the food supply chain is assessed using various academic, industry, and policy sources.
Akansha Prasad, Hannah Mann, Lubna Najm, Shadman Khan, Carlos D. M. Filipe, Tohid F. Didar   +5 more
wiley   +1 more source

Odhad nákladů vlastního kapitálu jako východiska pro stanovení hodnoty podniku [PDF]

Trendy v podnikání, 2017
The determination of the total value of a business is the key to financial growth over a long-term period. This article focuses on assessing the cost of equity, which is used to calculate the weighted average cost of capital. The weighted average cost of
Petr Chvojan
doaj  

The role of venture‐financed startups in innovation for US agriculture

American Journal of Agricultural Economics, EarlyView.
Abstract To evaluate the role played by startup companies in the innovation ecosystem of US agriculture, we compile a unique dataset of 6024 new entrants founded 1987–2019 that details their financing lifecycles, annual economic performance, and patenting activities.
Gregory D. Graff, Charles A. W. de Grazia, Nicholas E. Rada   +2 more
wiley   +1 more source