Results 91 to 100 of about 3,811,814 (305)

The Effects of Information Asymmetry, Earning Management, Voluntary Disclosure and Market Value of Equity on Cost of Equity Capital

open access: yesJournal 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
doaj   +1 more source

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

open access: yesAgribusiness, 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   +2 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  

HUBUNGAN ANTARA KUALITAS LABA, ASIMETRI INFORMASI, DAN BIAYA MODAL EKUITAS: PENGUJIAN MENGGUNAKAN ANALISIS JALUR

open access: yesJurnal Akuntansi dan Keuangan Indonesia, 2016
This study examines the direct and indirect impacts of earnings quality on cost of equity capital by using path analysis. The quality of earnings is measured by two proxies, namely discretionary accrual and income smoothing. Information asymmetry is used
Moh. Nasih   +2 more
doaj   +1 more source

Incorporating Equity in Regulatory and Benefit-Cost Analysis Using Risk Based Preferences [PDF]

open access: yes
Governmental guidance for regulatory and benefit-cost analysis is targeted for applied analysts. Existing Federal guidance recommends sensitivity analysis in general without being specific regarding the implicit distributional assumptions of standard ...
Scott Farrow
core  

Weather Attention in Online Discourse and Price Uncertainty in Agricultural Futures Markets

open access: yesAgribusiness, EarlyView.
ABSTRACT Weather is a central determinant of production risk in agricultural markets, but markets respond not only to weather conditions themselves, but also to how those conditions are noticed, framed, and interpreted in public discourse. In this setting, real‐time online weather discussions may shape price uncertainty by influencing how market ...
Mario A. Ortez   +3 more
wiley   +1 more source

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

open access: yesAgribusiness, 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   +2 more
wiley   +1 more source

Size, Liquidity, and the Cost of Equity

open access: yesThe Journal of Entrepreneurial Finance, 1991
The inverse association of capitalization and performance is found to hold over a broader range of firms than has been previously studied. This result is found by merging data for listed United States firms with data for listed Australian companies ...
William L. Beedles
doaj   +1 more source

Large‐Scale Machine Learning to Screen for Small‐Molecule Senolytics

open access: yesAdvanced Intelligent Discovery, EarlyView.
A consistent workflow underpins all experiments in this study. A dedicated model‐selection dataset first identifies optimal hyperparameters for each algorithm. Models are then trained and rigorously evaluated on independent sets of molecules using the senolytic ratio SR. Comprehensive hyperparameter exploration across SMILES representations, task types,
Alexis Dougha   +2 more
wiley   +1 more source

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