Results 11 to 20 of about 947,201 (311)
Generalization of the Modigliani–Miller Theory for the Case of Variable Profit
For the first time we have generalized the world-famous theory by Nobel Prize winners Modigliani and Miller for the case of variable profit, which significantly extends the application of the theory in practice, specifically in business valuation ...
Peter Brusov +5 more
doaj +1 more source
Peculiar properties of the financial state of companies with falling income
The recent rise in inflation in Europe, caused by the pandemic, the increase in prices for energy resources and the violation of the logistics of energy supplies, has led to a decrease in company income.
P. N. Brusov +3 more
doaj +1 more source
The effect of food taxes and subsidies on population health and health costs: a modelling study
Summary: Background: One possible policy response to the burden of diet-related disease is food taxes and subsidies, but the net health gains of these approaches are uncertain because of substitution effects between foods.
Tony Blakely, ProfPhD +7 more
doaj +1 more source
Reducing motorized transport and increasing active transport (i.e. transport by walking, cycling and other active modes) may reduce greenhouse gas (GHG) emissions and improve health. But, active modes of transport are not zero emitters.
Anja Mizdrak +4 more
doaj +1 more source
The Impact of Employee Stock Ownership Plan on the Cost of Equity Capital: Evidence from China
Due to the immaturity of bond market and the defects of internal governance structure, Chinese-listed companies have a strong preference for equity financing. How to reduce the cost of equity capital is particularly important for Chinese-listed companies.
Fu Cheng, Shanshan Ji
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Analysts’ Estimates of the Cost of Equity Capital
We explore a large sample of analysts’ estimates of the cost of equity capital (CoE) to evaluate their usefulness as expected return proxies (ERP). We find that the CoE estimates are significantly related to a firm’s beta, size, book-to-market ratio, leverage, and idiosyncratic volatility but not other risk proxies.
Karthik Balakrishnan +2 more
openaire +1 more source
The Demand of Cost of Equity: Is Audit Attributes Matters?
This paper examines the impact of the audit committee on external audit attributes and the cost of equity relationship. Before that, this study investigates the impact of auditor industry specialization, auditor tenure, and audit committee on audit ...
Muhammad Dhia Ulhaq +2 more
doaj +1 more source
Objective: To estimate the potential impact on cardiovascular health of modifying dietary intake of saturated fat across the New Zealand population, and whether this would be appropriate and feasible.
Rachel H. Foster, Nick Wilson
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Objective There are large inequities in the lung cancer burden for the Indigenous Māori population of New Zealand. We model the potential lifetime health gains, equity impacts and cost-effectiveness of a national low-dose CT (LDCT) screening programme ...
Sue Crengle +4 more
doaj +1 more source
Earnings Attributes and Cost of Equity [PDF]
Some of inherent limitations of accrual accounting make the actual earnings and accounting earnings different. So assessment of reported earnings quality has allocated extensive bulk of accounting studies to itself.
Gholamreza Kordestani, Siyamak Tayefeh
doaj +1 more source

