Results 11 to 20 of about 947,201 (311)

Generalization of the Modigliani–Miller Theory for the Case of Variable Profit

open access: yesMathematics, 2021
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

open access: yesФинансы: теория и практика, 2023
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

open access: yesThe Lancet Public Health, 2020
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

Fuelling walking and cycling: human powered locomotion is associated with non-negligible greenhouse gas emissions

open access: yesScientific Reports, 2020
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

open access: yesDiscrete Dynamics in Nature and Society, 2021
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
doaj   +1 more source

Analysts’ Estimates of the Cost of Equity Capital

open access: yesSSRN Electronic Journal, 2020
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?

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2021
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

Review of the evidence for the potential impact and feasibility of substituting saturated fat in the New Zealand diet

open access: yesAustralian and New Zealand Journal of Public Health, 2013
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
doaj   +1 more source

Impact of low-dose CT screening for lung cancer on ethnic health inequities in New Zealand: a cost-effectiveness analysis

open access: yesBMJ Open, 2020
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]

open access: yesتحقیقات مالی, 2013
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

Home - About - Disclaimer - Privacy