Results 81 to 90 of about 947,201 (311)

Mekanisme Pengungkapan Emisi Karbon dan Reaksi Investor

Jurnal Ilmiah Akuntansi dan Bisnis, 2019
This research aims to investigate the role of carbon emission disclosure as a mechanism to improve investors' reaction to abnormal stock returns mediated by cost of equity.
Chen Kelvin, Oktavianus Pasoloran, Fransiskus Randa   +2 more
doaj   +1 more source

Unpacking the Farmland Capitalization Effect of Ethanol Establishment

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT We unpack the impact of expansions in ethanol production—as measured by proximity to newly constructed ethanol plants and capacity expansions—on farmland values using land transaction data from Kansas in combination with modern causal inference techniques.
Gabriel S. Sampson, Jisang Yu
wiley   +1 more source

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

Jurnal 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, Sylvia Veronica Siregar   +1 more
doaj   +1 more source

Equity Basis Selection in Allocation Environments [PDF]

The successful formation and long-term stability of a cooperative venture is often linked to the perceived fairness of the associated cost or resource allocation.
Aadland, David, Kolpin, Van
core   +1 more source

The impact of the Russia–Ukraine war on stock prices, profits and perceptions in the food supply chain

Agribusiness, EarlyView.
Abstract The Russian invasion of Ukraine in February 2022 had profound consequences for the global economy. As both countries are major commodity exporters, the food value chain was also affected. This study investigates the impact of the invasion on stock prices, profitability and sentiments of agribusinesses along the food supply chain by using an ...
Julia Höhler, Ivo Harmens, Alfons Oude Lansink   +2 more
wiley   +1 more source

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

Agribusiness, 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, Marta Fernández‐Olmos   +1 more
wiley   +1 more source

Estimating the Cost of Equity for Canadian and U.S. Firms [PDF]

Financing costs are important for both firms and the economy, affecting investment decisions and, ultimately, economic growth. Despite concern among policy-makers that the cost of equity financing may be higher in Canada than in the United States ...
Lorie Zorn
core  

The Impact of Cost of Equity on Seasoned Equity Offerings

SSRN Electronic Journal, 2013
This paper provides an empirical link between the expected cost of equity and firms’ Seasoned Equity Offerings activities, using a novel measure of forward-looking cost of equity. There is a negative impact of expected cost equity on SEO likelihood and amount of proceeds, exists on both market and firm level.
openaire   +1 more source

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

Agribusiness, 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