Results 31 to 40 of about 298 (154)

The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI ...
Gabriela Marques Alves Aguiar
wiley   +1 more source

Islamic and Traditional Corporate Finance: a Comparative Study on WACC

European Journal of Islamic Finance, 2016
The paper represents a first exploratory study based on the comparison between the Weighted Average Cost of Capital (WACC) of a sample of companies listed on Malaysian Stock Exchange, classified and shared according to the principles of Islamic finance ...
Nicola Miglietta, Enrico Battisti
doaj   +1 more source

ANALISIS KINERJA KEUANGAN PERUSAHAAN PT.INDUSTRI JAMU DAN FARMASI SIDO MUNCUL TBK

Riset Akuntansi, 2022
It is important to assess the company's financial performance to assist management and investors in making decisions. One method to analyze the company's financial performance assessment is using the Economic Value Added (EVA) analysis method.
Erny Setyowati, Sri Dwiningsih, Ike Ratnasari   +2 more
doaj   +1 more source

Does Carbon Intensity Affect the Cost of Equity? An Empirical Study From Mexico

Sustainable Development, EarlyView.
ABSTRACT Climate change poses significant risks for companies, particularly in emerging countries like Mexico, where sustainability perceptions are evolving. This study analyzes how carbon emissions affect the cost of equity capital (CoE) for Mexican firms.
Guillermo Pérez‐Elizundia, Ricardo Cristhian Morales Pelagio, Jesús F. Lampón   +2 more
wiley   +1 more source

Odhad nákladů vlastního kapitálu jako východiska pro stanovení hodnoty podniku [PDF]

Trendy v podnikání, 2017
The determination of the total value of a business is the key to financial growth over a long-term period. This article focuses on assessing the cost of equity, which is used to calculate the weighted average cost of capital. The weighted average cost of
Petr Chvojan
doaj  

Alternative Contract Design: Analysing the Bankability of Fungible Derivative Contracts in Energy‐Only Markets

Australian Journal of Agricultural and Resource Economics, EarlyView.
ABSTRACT With the retirement of 21GW of legacy coal fleet looming, the task to replace Australia's thermal capacity with alternative firmed renewable ‘bulk energy’ solutions is non‐trivial. Indeed, calibrating necessary capital investment in new plant stock with efficient economic outcomes, vis‐à‐vis cost and reliability, represents a fundamental ...
Nicholas Gohdes, Tim Nelson, Phillip Hirschhorn   +2 more
wiley   +1 more source

Risk Perceptions and Corporate Financing Behavior

Financial Management, EarlyView.
ABSTRACT Using a recently developed measure of financial market risk perceptions, we show that risk perceptions affect firm‐level corporate financing behavior. Firms tend to adjust their capital structures to cater to investors' appetite for risk. When perceived risks are low, firms tend to choose more leveraged capital structures to take advantage of ...
Youngmin Choi, Armen Hovakimian, Joonsung Won   +2 more
wiley   +1 more source

Aggregated calculation of the weighted average cost of capital of companies

Путеводитель предпринимателя, 2020
A key indicator of the efficiency of the production sector of the enterprise in competitive commodity and financial markets is the weighted average cost of capital involved in the financing of production and non-production costs.
A. J. Kukharenko, A. A. Stern, M. A. Gorsky   +2 more
doaj  

A Model of Strategic Sustainable Investment

Mathematical Finance, EarlyView.
ABSTRACT We study a problem of optimal irreversible investment and emission reduction formulated as a nonzero‐sum dynamic game between an investor with environmental preferences and a firm. The game is set in continuous‐time on an infinite‐time horizon.
Tiziano De Angelis, Caio César Graciani Rodrigues, Peter Tankov   +2 more
wiley   +1 more source

The moderating role of audit quality in the relationship between ESG practices and the cost of capital: Evidence from the United Kingdom

Borsa Istanbul Review
This 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, Chun Cai, Saleh F.A. Khatib, Mohammed Hael   +3 more
doaj   +1 more source