Results 31 to 40 of about 3,811,814 (305)

Conservatism, Disclosure and the Cost of Equity Capital [PDF]

open access: yesSSRN Electronic Journal, 2011
This study seeks insights into the economic consequences of accounting conservatism by examining the relation between conservatism and cost of equity capital. Appealing to the analytical and empirical literatures, we posit an inverse relation. Importantly, we also posit that the strength of the relation is conditional on the firm’s information ...
Artiach, Tracy, Clarkson, Peter
openaire   +3 more sources

The Relation of Earnings Quality, Voluntary Disclosure and Information Asymmetry to the Expense of Equity [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2017
This study examines the relation of earnings quality, voluntary disclosure and information asymmetry to the expense of equity. The sample consists of 127 firms listed in Tehran Stock Exchange during the period from 2010 to 21014.
Ebrahim Abbasi, Mohsen Bazrafshan
doaj   +1 more source

International equity portfolio allocations and transaction costs [PDF]

open access: yes, 2010
In spite of the critical role of transaction cost, there are not many papers that explicitly examine its influence on international equity portfolio allocation decisions.
Thapa, Chandra   +2 more
core   +1 more source

Impact of Publicly Financed Health Insurance Scheme (Rashtriya Swasthya Bima Yojana) from Equity and Efficiency Perspectives

open access: yesVikalpa, 2018
Executive Summary Catastrophic health expenses result in impoverishment of a large number of people every year in India. This often forces the resource-poor households to forego treatment due to lack of affordability. Providing quality health care to all
Rajesh Kumar Sinha
doaj   +1 more source

Intellectual Capital and its Relation with Cost of Equity [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2012
This research is aimed to measure the intellectual capital and study the relation between value added intellectual capital and its components, which are human capital value added, structural capital value added and physical capital value added, and the ...
Ali Rahmani, Zohreh Arefmanesh
doaj   +1 more source

Actual paid cost of equity in construction

open access: yesEntrepreneurship and Sustainability Issues, 2022
The value of the cost of equity capital is very important, both for all businesses and for investors, as it expresses the return on invested funds and is one of the most important factors in decision-making.
Tomáš Krulický   +2 more
doaj   +1 more source

Advancing Stroke Clinical Trials Using Community Engagement and Implementation Science Approaches

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Stroke clinical trials are essential for advancing stroke care but can face challenges with recruitment, retention, clinical relevance, and translation into real‐world practice. We propose that integrating community engagement and implementation science approaches into stroke trials can help address these needs.
Lesli E. Skolarus   +2 more
wiley   +1 more source

Does institutional investor cross holding create synergy? Evidence from the cost of equity

open access: yesBorsa Istanbul Review, 2022
We examine the impact of institutional investor cross holding (IICH) on the cost of equity. The findings suggest that IICH firms have a lower cost of equity than non-IICH firms.
Wei Zhou   +3 more
doaj   +1 more source

The Price of Precision: A Critical Review of Molecular Diagnostics in Glioma, From Guidelines to Global Disparities

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Gliomas have undergone a profound redefinition over the past decade, transitioning from morphology‐based entities to biologically coherent diseases defined by molecular alterations. The 2021 WHO Classification of Tumors of the Central Nervous System and its 2022 update formalize this shift, establishing integrated diagnosis as the global ...
Maria Guarnaccia, Sebastiano Cavallaro
wiley   +1 more source

Director Networks and Cost of Equity Capital: Based on “Busy Director Hypothesis” Analysis

open access: yesDiscrete Dynamics in Nature and Society, 2021
This paper uses the data of Shanghai and Shenzhen A-share-listed companies from 2008 to 2018 to construct the director networks as an indicator to explore the relationship between the company’s director networks and the cost of equity capital and the ...
Sai Qiu, Xin Sun
doaj   +1 more source

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