Results 61 to 70 of about 2,877 (217)

Intellectual capital, CSR, and earnings quality impact on equity cost of capital

open access: yesJournal of Business & Banking
Companies need additional funds to improve their business activities, and one source of these funds is investors, which involves the cost of equity capital.
Fivi Anggraini   +2 more
doaj   +1 more source

Likelihood of residential aged care use in later life: a simple approach to estimation with international comparison

open access: yesAustralian and New Zealand Journal of Public Health, 2015
Objectives: In New Zealand (NZ), place of death among decedents aged 65+ years has been reported as residential aged care (RAC, 38%), acute hospital (34%) or elsewhere (28%). However, lifetime risk of use of RAC (or nursing homes) is unknown.
Joanna B. Broad   +5 more
doaj   +1 more source

Financial development and the cost of equity capital: Evidence from China

open access: yesChina Journal of Accounting Research, 2015
This study examines the relation between province-level financial development and the cost of equity in China. Our main findings are that (1) stock market development reduces the cost of equity in general, but the effect diminishes significantly in state-
Jeong-Bon Kim   +2 more
doaj   +1 more source

CEO extraversion and the cost of equity capital

open access: yesJournal of Financial Research, 2019
AbstractWe examine whether CEO extraversion, an important personality trait associated with leadership, is associated with firms' expected cost of equity capital. We measure CEO extraversion using CEOs' speech patterns during the unscripted portion of conference calls.
Biljana Adebambo   +3 more
openaire   +2 more sources

Disentangling the relationships between denomination of origin regulatory councils activities and Spanish wineries' export performance

open access: yesAgribusiness, EarlyView.
Abstract World markets for quality differentiated agri‐food products are highly competitive, presenting significant challenges for firms aiming to compete effectively. Government agencies and business organizations often implement various export promotion policies to address these challenges.
Nicolás Depetris‐Chauvin   +1 more
wiley   +1 more source

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

Price Transmission During Promotions: A Case Study of Spanish Milk Brands

open access: yesAgribusiness, EarlyView.
ABSTRACT Price promotion is the marketing tool typically used by retail brands to boost sales and gain market share. In this paper, we intend to investigate the price transmission mechanism among competitive brands in Spain when price reductions that are associated with price promotions take place.
Yasmine Bedoui   +2 more
wiley   +1 more source

Staging an Experience of Cultural Heritage Preservation: Consumers' Willingness to Pay for Heirloom Rice in the Philippines

open access: yesAgribusiness, EarlyView.
ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley   +1 more source

Book-tax differences and capital structure

open access: yesRAM. Revista de Administração Mackenzie, 2017
Purpose: Thus, the purpose of this study is to verify the relationship between BTD, indebtedness and the cost of capital of Brazilian public companies before and after the adoption of IFRS.
Mariana Titoto Marques   +2 more
doaj  

HUBUNGAN ANTARA BIAYA MODAL EKUITAS DENGAN TINGKAT PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN MODAL INTELEKTUAL PADA SEKTOR PERBANKAN DI INDONESIA

open access: yesJurnal Akuntansi dan Auditing, 2012
This study aims to test association between cost of equity capital and level of corporate social responsibility(CSR) and intellectual capital disclosure in banking sector in Indonesia.
Shanty Debora Yutriny Sirait   +1 more
doaj   +1 more source

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