Results 81 to 90 of about 177,417,195 (290)
Conditional conservatism and cost of capital. [PDF]
We empirically test the association between conditional conservatism and cost of equity capital. Conditional conservatism imposes stronger verification requirements for the recognition of economic gains than economic losses, resulting in earnings that ...
García Osma, Beatriz +2 more
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, 2023 A research report submitted in partial fulfillment of the requirements for the degree of Master of Management in Finance & Investment to the Faculty of Commerce, Law and Management, Wits Business School, University of the Witwatersrand, Johannesburg,
Shendile, Severus Twahafa
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Borsa Istanbul ReviewThis study investigates the impact of environmental, social, and governance (ESG) performance on the cost of capital, using a sample of 406 non-financial companies in the United Kingdom from 2014 to 2023. We examined how ESG performance and audit quality
Saddam A. Hazaea +3 more
doaj +1 more source
Keeping Pace or Falling Behind? The Depth of Latin American Trade Agreements
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This article examines whether Latin American countries are keeping pace with global trends in trade agreement depth or falling behind. Using 681 agreements (1970–2019), we develop the Depth Index of Trade Agreements (DITA) to weight provisions endogenously through factor analysis based on co‐occurrence patterns.
Raphael Gomes da Silva +2 more
wiley +1 more source
Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley +1 more source
Weighted Average Lexicographic Values for Share Sets and Balanced Cooperative Games [PDF]
Inspired by Kalai-Samet [4] and Tijs [11], weighted average lexicographic values are introduced for share sets and for cores of cooperative games using induction arguments. Continuity properties and monotonicity properties of these weighted lexicographic
Tijs, S.H., Torre, A., Caprari, E.
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Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This paper examines the relationship between participation in the EU Rural Development Program and the economic performance of Italian olive farms using a finite‐mixture model with inverse‐probability‐weighted regression adjustment. Based on 2010–2022 FADN panel data, it estimates heterogeneous treatment effects while correcting for selection ...
Francesco Caracciolo, Marilena Furno
wiley +1 more source
SAGE OpenIn recent years, the global business landscpae has witnessed a paradigm shift toward sustainable and responsible corporate practices. This transition has been particulalrly pronounced in the energy sector where companies are increasingly recongzing the ...
Danial Zahid Shafique +5 more
doaj +1 more source
GENERALIZATION OF THE MODIGLIANI-MILLER THEORY: MYTH AND REALITY
Финансы: теория и практика, 2017 Starting from the contribution made by the Nobel laureates Merton Miller and Franco Modigliani, the issue of interdependences among the capital structure,the cost of capital and firm value and their implementation in the financial models for practical ...
R. G. Ibragimov, G. A. Panferov
doaj +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Rational actors constantly incorporate information into their decision‐making behavior. Since there is often a time lag between the announcement of a policy and its implementation, an important question arises: when do rational actors incorporate new information into their market behavior, at the announcement or at the implementation of a ...
Tim Ölkers, Oliver Mußhoff
wiley +1 more source