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Journal articles on the topic 'Cost of equity capital'

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Published: 4 June 2021

Last updated: 25 January 2025

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1

Sanoran, Kanyarat (Lek). "Transmission Mechanisms of Executive Compensation to Cost of Equity Capital." GLOBAL BUSINESS FINANCE REVIEW 27, no. 4 (2022): 111–20. http://dx.doi.org/10.17549/gbfr.2022.27.4.108.

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Purpose: The nature of each component of executive compensation varies, resulting in variances in executive incentives and investor pricing. To examine whether there is a differential relation between executive compensation components and cost of equity capital, this study decomposes the effects of executive compensation components on the cost of equity capital into wealth alignment, contribution, time horizon, and equity incentive effects. Design/methodology/approach: The hypotheses on the impact of each transmission mechanism of executive compensation component are separately developed

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2

Prabowo, Bombang Hadi. "The Impact of Intellectual Capital Disclosure and Information Asymmetry on the Cost of Equity Capital." International Journal of Research in Business and Social Science (2147-4478) 6, no. 5 (2017): 1–12. http://dx.doi.org/10.20525/ijrbs.v6i5.763.

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This research aims to analyze the impact of Intellectual Capital Disclosure and Information Asymmetry on Cost of Equity Capital and stock prices. It used purporsive sampling and studied LQ 45 companies enlisted in 2014-2015 Indonesia Stock Exchange. The research data gathered through non-partisan observation method and then analyzed with PLS analysis equation. The result shown: (1) Information Asymmetry has positive significance towards stock price; (2) Intellectual Capital has insignificant positive influence towards stock price; (3) Intellectual Capital has insignificant positive influence t

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Wahyuni, Putri, and Wiwik Utami. "PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL DISCLOSURE TERHADAP COST OF EQUITY CAPITAL." Jurnal Profita 11, no. 3 (2018): 359–83. http://dx.doi.org/10.22441/profita.2018.v11.03.002.

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4

Alencar, Roberta. "Cost of Equity Capital and Disclosure Level in Brazilian Companies." Brazilian Business Review 2, no. 1 (2005): 01–12. http://dx.doi.org/10.15728/bbr.2005.2.1.1.

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Franc-Dąbrowska, Justyna, and Paweł Kobus. "COST OF EQUITY CAPITAL – MEASUREMENT DILEMMAS." Problems of Agricultural Economics 341, no. 4 (2014): 158–70. http://dx.doi.org/10.5604/00441600.1151796.

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6

Wijayanti, Inung. "DETERMINANTS OF COST OF EQUITY CAPITAL." International Journal of Advanced Research 6, no. 7 (2018): 1204–11. http://dx.doi.org/10.21474/ijar01/7477.

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Dzuričková, Jana, Radka Fabinyová, and Bohuslava Mihalčová. "The Opportunity Cost of Equity Capital." Procedia Economics and Finance 23 (2015): 1492–98. http://dx.doi.org/10.1016/s2212-5671(15)00462-1.

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8

Imhof, Michael J., Scott E. Seavey, and David B. Smith. "Comparability and Cost of Equity Capital." Accounting Horizons 31, no. 2 (2017): 125–38. http://dx.doi.org/10.2308/acch-51710.

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SYNOPSIS We investigate how the comparability of a company's financial statements is related to its cost of equity capital. The Financial Accounting Standards Board's (FASB 2010) Statement of Financial Accounting Concept No. 8 proposes that comparability is a key tenet of accounting because it allows users of financial statements to benchmark a firm against similar firms when distinguishing between alternative investment opportunities. We provide evidence that greater financial statement comparability is associated with lower cost of equity capital, and show that comparability's effect on cost

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9

Cheng, Fu, and Shanshan Ji. "The Impact of Employee Stock Ownership Plan on the Cost of Equity Capital: Evidence from China." Discrete Dynamics in Nature and Society 2021 (November 29, 2021): 1–17. http://dx.doi.org/10.1155/2021/4440406.

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Due to the immaturity of bond market and the defects of internal governance structure, Chinese-listed companies have a strong preference for equity financing. How to reduce the cost of equity capital is particularly important for Chinese-listed companies. As an equity incentive system, employee stock ownership plan (ESOP) can reduce the agency conflicts among shareholders, executives, and employees to some extent. These reduced conflicts will, in an efficient capital market, be reflected in a lower cost of equity capital. This paper investigates whether the implementation of ESOP in a new era

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Edison Vain S, Afrizal, and Yudi. "Pengaruh Corporate Social Responsibility, Kepemilikan Institusional dan Asimetri Informasi Terhadap Cost of Equity Capital Dengan Nilai Buku Ekuitas Sebagai Variabel Moderasi (Studi Pada Perusahaan Non Lembaga Keuangan Dalam Indeks Lq-45 Tahun 2015 - 201." Jurnal Akuntansi & Keuangan Unja 5, no. 2 (2020): 115–31. http://dx.doi.org/10.22437/jaku.v5i2.10262.

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Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh corporate social responsibility, kepemilikan institusional dan asimetri informasi terhadap cost of equity capital dengan nilai buku ekuitas sebagai variabel moderasi pada perusahaan non lembaga keuangan dalam indeks LQ-45 tahun 2015 – 2018. Penelitian ini bertujuan mengetahui pola hubungan kausal antara variabel independen dan variabel dependen pada 26 perusahaan non lembaga keuangan yang tergabung dalam LQ-45 dari tahun 2015 – 2018, dengan menggunakan data sekunder, pendekatan kuantitatif dan analisis menggunakan regresi data panel.

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Widyawati, Dewi Tri, Jaka Waskito, and Yuni Utami. "ANALISIS KOLERASI ANTARA CELEBRITY ENDORSEMENT, BRAND MAGE, DAN BRANDTRUST DENGAN PURCHASE INTENTION." Multiplier: Jurnal Magister Manajemen 4, no. 2 (2024): 46–54. http://dx.doi.org/10.24905/mlt.v4i2.61.

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Tujuan penelitian penelitian ini adalah untuk mengetahui, menganalisis dan memperoleh bukti empiris pengaruh penerapan corporate social responsibility terhadap cost of equity capital, mengetahui, menganalisis dan memperoleh bukti empiris pengaruh penerapan voluntary disclosure terhadap cost of equity capital, untuk mengetahui, menganalisis dan memperoleh bukti empiris pengaruh penerapan corporate governance terhadap cost of equity capital, mengetahui, menganalisis dan memperoleh bukti empiris pengaruh penerapan corporate social responsibility, voluntary disclosure dan corporate governance seca

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Stubelj, Igor. "The Cost of Equity Capital on Developing Equity Markets: Estimations for Selected Slovene Companies." South East European Journal of Economics and Business 5, no. 1 (2010): 67–74. http://dx.doi.org/10.2478/v10033-010-0006-3.

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The Cost of Equity Capital on Developing Equity Markets: Estimations for Selected Slovene CompaniesThe article sheds light on the estimation of the cost of equity capital on a developing equity market. The cost of equity is important; it is crucial in capital budgeting decisions and performance evaluation. It determines the minimum yield the investors require on the invested capital and we use it as a discount rate to calculate the present value of the expected free cash flows to equity. The aim of this paper is to tackle the estimation of the cost of equity capital on developing markets with

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Hwang, Induck, Hyungtae Kim, and Sangshin Pae. "Equity-Based Compensation For Outside Directors And Cost Of Equity Capital." Journal of Applied Business Research (JABR) 30, no. 1 (2013): 15. http://dx.doi.org/10.19030/jabr.v30i1.8277.

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<p>This study provides evidence on the association between equity-based compensation for outside directors and the implied cost of equity capital. Based on the premise that equity-based compensation for outside directors better aligns the interests of the directors with those of shareholders, we investigate whether the more equity-based compensation is granted to outside directors, the lower cost of equity capital firms enjoy. We find a negative relationship between the proportion of equity-based compensation to total compensation for outside directors and the cost of equity capital. Our

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Damiebi Sam, Achebelema. "Cost of Capital and Optimal Financing of Corporate Growth of Selected Manufacturing Firms Listed on the Floor of Nigerian Stock Exchange." Asian Finance & Banking Review 3, no. 1 (2019): 12–23. http://dx.doi.org/10.46281/asfbr.v3i1.256.

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This dissertation empirically investigated the relationship between cost of capital and optimal financing of corporate growth of selected manufacturing firms listed on the floor of Nigerian stock exchange. Annual time series data were generated from the Annual Reports of the quoted firms and stock exchange fact book. Fifty manufacturing firms were selected from the population of quoted manufacturing firms. Four multiple regression models were specified and estimated with the aid of Software package for social services (SPSS). Equity financing measured as equity capital to total capital, debt f

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15

Zhang, Yan Yu. "Research on Relationship between Information Disclosure and Cost of Equity Capital for Small and Medium-Sized Enterprises." Applied Mechanics and Materials 462-463 (November 2013): 833–36. http://dx.doi.org/10.4028/www.scientific.net/amm.462-463.833.

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Relationship between information disclosure and the cost of equity capital for small and medium-sized enterprises was studied by calculating the cost of equity capital using the residual income model. A multiple regression model was built considering economic condition in China. It was found that earnings information may help the small and medium-sized enterprise to reduce the cost of equity capital. One important motivation was that significant positive correlation was seen between financial leverage and the small and medium-sized enterprises cost of equity capital. Besides, negative correlat

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Et. al., Rita Yuniarti,. "The Effect Of Information Asymmetry To Cost Of Equity Capital (Study On Manufacturing Companies Listed In Indonesia Stock Exchange For The Year 2017-2019)." Turkish Journal of Computer and Mathematics Education (TURCOMAT) 12, no. 11 (2021): 1433–41. http://dx.doi.org/10.17762/turcomat.v12i11.6057.

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This research focuses on the Effect of Information Asymmetry to Cost of Equity Capital in Manufacturing Companies Listed in Indonesia Stock Exchange for the year 2017-2019. The problem faced in this study is fluctuating cost of equity capital. The purpose of this study is to determine the effect of information asymmetry on the cost of equity capital in manufacturing companies listed in the Indonesia Stock Exchange 2017-2019. The method used in this research is explanatory. The result show that information asymmetry has a positive and significant effect on the cost of equity capital. This means

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Putri, Devita Hendini, and Nur'aini Rokhmania. "The Effect of Intellectual Capital Disclosure, Information Asymmetry, and Firm Size on Cost of Equity Capital with Managerial Ownership as a Moderating Variable." Indonesian Accounting Review 8, no. 2 (2018): 163. http://dx.doi.org/10.14414/tiar.v8i2.1529.

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The purpose of this study is to find out the effect of intellectual capital disclosure, information asymmetry, and firm size on cost of equity capital with managerial ownership as moderating variable. Total sample used in this study is 47 companies listed in the LQ45 Index in Indonesia Stock Exchange (IDX) during the period February 2014 - January 2017. The study period was 2013-2016. Data analysis technique used in this study is descriptive statistical analysis, ordinary least square analysis, and moderated regression analysis. The results of this study show that intellectual capital disclosu

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Chen, Songsheng, Ling Harris, Wenying Li, and Donglin Wu. "How Does XBRL Affect the Cost of Equity Capital? Evidence from an Emerging Market." Journal of International Accounting Research 14, no. 2 (2015): 123–45. http://dx.doi.org/10.2308/jiar-51211.

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ABSTRACT Applying path analysis, we examine how eXtensible Business Reporting Language (XBRL) in China affects the cost of equity capital. Using a one-group pre- and post-test design, we find that XBRL reduces the cost of equity capital and that XBRL strengthens the direct linkage of the inverse relationship between financial reporting quality and the cost of equity capital but not the indirect linkage via the mediation of information asymmetry. Our findings also show that XBRL adoption leads to a greater reduction in the cost of equity capital, when there is a high level of corporate governan

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Habib, Ahsan, Md Borhan Uddin Bhuiyan, and Julia Y. H. Wu. "Audit committee ownership and the cost of equity capital." Managerial Auditing Journal 36, no. 5 (2021): 665–98. http://dx.doi.org/10.1108/maj-05-2020-2671.

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Purpose This paper aims to investigate whether audit committee ownership (consisting of both equity holdings and option holdings) is associated with the cost of equity capital. Design/methodology/approach This paper uses regression analysis to examine the association between audit committee ownership and the cost of equity capital. The data set consists of 2,825 firm-year observations for companies listed on the ASX between 2001 and 2015. This paper also conducts tests to explore the mediating effects of financial reporting quality, firm performance and the risk of reporting problems, on the r

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Belkhir, Mohamed, Sami Ben Naceur, Ralph Chami, and Anis Samet. "Bank capital and the cost of equity." Journal of Financial Stability 53 (April 2021): 100843. http://dx.doi.org/10.1016/j.jfs.2021.100843.

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21

Lim, Seung-Yeon. "Review of Implied Cost of Equity Capital." Korean Accounting Journal 31, no. 3 (2022): 127–49. http://dx.doi.org/10.24056/kaj.2022.04.002.

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Choi, Hyunjung. "Insider Trading and Cost of Equity Capital." Journal of Industrial Economics and Business 31, no. 4 (2018): 1395–417. http://dx.doi.org/10.22558/jieb.2018.08.31.4.1395.

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23

Han, Fei, and Haihong He. "Cost of equity capital of foreign firms." Review of Accounting and Finance 12, no. 3 (2013): 268–85. http://dx.doi.org/10.1108/raf-nov-2011-0044.

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Basiruddin, Rohaida, Prawat Benyasrisawat, and Siti Zaleha Abdul Rasid. "Audit quality and cost of equity capital." Afro-Asian J. of Finance and Accounting 4, no. 2 (2014): 95. http://dx.doi.org/10.1504/aajfa.2014.063738.

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Gregory, Alan, and Maria Michou. "Industry Cost of Equity Capital: UK Evidence." Journal of Business Finance & Accounting 36, no. 5-6 (2009): 679–704. http://dx.doi.org/10.1111/j.1468-5957.2009.02135.x.

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26

Gupta, Atul, Kartik Raman, and Chenguang Shang. "Social capital and the cost of equity." Journal of Banking & Finance 87 (February 2018): 102–17. http://dx.doi.org/10.1016/j.jbankfin.2017.10.002.

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27

Yang, Bin, Zhe An, Xin Gao, and Donghui Li. "Trademarks and the cost of equity capital." Journal of Corporate Finance 83 (December 2023): 102504. http://dx.doi.org/10.1016/j.jcorpfin.2023.102504.

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Gonçalves, Tiago Cruz, João Dias, and Victor Barros. "Sustainability Performance and the Cost of Capital." International Journal of Financial Studies 10, no. 3 (2022): 63. http://dx.doi.org/10.3390/ijfs10030063.

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This study examines the association between firms’ environmental, social, and governance (ESG) performance and the cost of capital for the largest European firms listed on the STOXX Euro 600 in a large panel from 2002 to 2018. We find that ESG is priced by both debt and equity markets, although in different directions. While better ESG performance is associated with a lower cost of equity, the relationship is positive regarding the cost of debt. We also account for industry idiosyncrasies. The relationship with the cost of equity is penalized for firms lagging in ESG performance compared with

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Ghouma, Ghouma, Hamdi Becha, Maha Kalai, Kamel Helali, and Myriam Ertz. "Do IFRS Disclosure Requirements Reduce the Cost of Equity Capital? Evidence from European Firms." Journal of Risk and Financial Management 16, no. 8 (2023): 374. http://dx.doi.org/10.3390/jrfm16080374.

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This study analyzes the impact of adopting International Financial Reporting Standards (IFRS) on the cost of equity capital for firms listed on STOXX Europe 600 using a sample of 9773 firm-year observations between 1994 and 2022. We estimate the cost of equity capital using the modified price–earnings–growth ratio model and employ the GMM system to investigate the effect of IFRS Standards on the cost of equity capital. Our results indicate that IFRS adoption reduces firms’ cost of equity capital. We performed various sensitivity analyses to ensure the reliability of our results. Overall, this

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Septiani, Gita, and Salma Taqwa. "Pengaruh Intellectual Capital Disclosure Dan Leverage Terhadap Cost Of Equity Capital." JURNAL EKSPLORASI AKUNTANSI 1, no. 3 (2019): 1337–53. http://dx.doi.org/10.24036/jea.v1i3.146.

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This study aims to examine and find empirical evidence regarding the effect of intellectual capital (and its three aspects : human capital, relational capital & structural capital) disclosure and leverage on cost of equity capital.The population in this study were all property and real estate sector companies listed on the Indonesia Stock Exchange in 2014-2017. By using a purposive sampling technique obtained as many as 39property and real estate sector companies that will be used as research samples. The data analysis method used is pooled regression analysis. The results showed that inte

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Vista Anggraeni, Anindita, and Maria Goreti Kentris Indarti. "PENGARUH PENGUNGKAPAN MODAL INTELEKTUAL TERHADAP BIAYA MODAL EKUITAS." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 4, no. 1 (2021): 63–87. http://dx.doi.org/10.32670/fairvalue.v4i1.513.

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The cost of equity capital is the rate of return expected by investors, which must bepaid by the company as a form of return on the capital provided by investors to thecompany. This study examines the effect of intellectual capital disclosure and its threecomponents, namely human capital disclosure, structural capital disclosure, andrelational capital disclosure on the cost of equity capital. The population in this studyare banking sector companies listed on the Indonesia Stock Exchange in 2015-2019.Based on the purposive sampling method, 165 data were obtained. The test resultsusing ordinary

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Tam, Lewis H. K. "Change in parent’s cost of equity capital around equity carve-out." Corporate Ownership and Control 9, no. 1 (2011): 441–54. http://dx.doi.org/10.22495/cocv9i1c4art3.

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Equity carve-out transactions typically result in greater disclosure and more analysts following. Does this change in information environment affect the parent firm’s cost of capital? Having a sample of 142 equity carve-out transactions completed between 1982 and 1997, I examine this question by estimating their cost of equity with a residual income model. The results show that the average cost of equity of parent firms declines by about 64 basis points after carve-outs, after controlling for changes in financial leverage and risk-free rate. This decline in the cost of equity is greater for mu

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Yuniarsih, Nia. "Pengaruh Manajemen Laba Terhadap Cost Of Equity Capital." BIP's JURNAL BISNIS PERSPEKTIF 7, no. 1 (2015): 53–71. http://dx.doi.org/10.37477/bip.v7i1.271.

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The objective of this study is to examine the influence of earings management, to cost of equity capital. This study takes sample from 47 companies in the manufacturing sector at the Indonesia Stock Exchange (IDX), which were published in financial report from 2012-2013. The sample was determined based on the following criteria: (a) the annual report ended 31 December, and (b) book value of equity is positive. Earnings management were measured by Modified Jones Model and cost of equity capital was estimated by Capital Asset Pricing Market. The research hypotheses were tested using single regre

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Khoirunnisa, Ira, and Ari Dewi Cahyati. "PENGARUH INTELLECTUAL CAPITAL DISCLOSURE TERHADAP COST OF EQUITY DAN COST OF DEBT." JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi 8, no. 2 (2017): 196–220. http://dx.doi.org/10.33558/jrak.v8i2.939.

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Objective of this study is determine the effect the intellectual capital disclosure on cost of equity and cost of debt studies on companies in property and real estate in the Indonesia Stock Exchange from 2013 to 2015. The method used is quantitative approach. Data of this research is secondary data, using the financial statements of companies listed in the Stock Exchange gained through www.idx.co.id. 2013-2015 Samples were selected using purposive sampling method. The analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that the h

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Baker, Malcolm, and Jeffrey Wurgler. "Do Strict Capital Requirements Raise the Cost of Capital? Bank Regulation, Capital Structure, and the Low-Risk Anomaly." American Economic Review 105, no. 5 (2015): 315–20. http://dx.doi.org/10.1257/aer.p20151092.

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Traditional capital structure theory predicts that reducing banks' leverage reduces the risk and cost of equity but does not change the weighted average cost of capital, and thus the rates for borrowers. We confirm that the equity of better-capitalized banks has lower beta and idiosyncratic risk. However, over the last 40 years, lower risk banks have not had lower costs of equity (lower stock returns), consistent with a stock market anomaly previously documented in other samples. A calibration suggests that a binding ten percentage point increase in Tier 1 capital to risk-weighted assets could

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Lee, Sang Hyuk, Boyoung Moon, and Hongmin Chun. "Female Employees and Implied Cost of Equity Capital : Focusing on Korean Affirmative Action in 2006." Korean Accounting Information Association 40, no. 4 (2022): 31–53. http://dx.doi.org/10.29189/kaiaair.40.4.2.

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[Purpose] This study empirically examined the effect of the female workforce on firms’ implied cost of equity capital after implementing Korean affirmative action (Equal Employment Act) in 2006. [Methodology] Using samples publicly listed firms between 2002 and 2019, this paper conducted an empirical analysis to investigate the influence of the female workforce on the cost of equity capital for firms listed in the Korean Stock Exchange. [Findings] The result indicates that the more the female employees in a firm, the lower the cost of equity capital, especially after implementing a

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Larasati, Putri, and Nova Novita. "PENGARUH PENGUNGKAPAN MODAL INTELEKTUAL TERHADAP COST OF EQUITY PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014." Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) 1, no. 3 (2017): 74. http://dx.doi.org/10.35384/jemp.v1i3.38.

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This study investigated the influence of intellectual capital disclosure on cost of equity. The empirical research is based on consumer goods companies listed in Indonesia Stock Exchange since 2012-2014. The data used in this study were obtained from the disclosure about information of intellectual capital components I the annual report. The intellectual capital disclosure measured by intellectual capital disclosure index and the cost of equity measured by price earnings growth. The result showed that human capital disclosure has positively significant towards cost of equity, while there is no

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Liu, Jinglei, Jinnan Sun, and Minjian Fang. "Construction and Analysis of Corporate Social Responsibility Report and Equity Capital Cost Algorithm Model Based on Intelligent Computing." Security and Communication Networks 2022 (June 23, 2022): 1–11. http://dx.doi.org/10.1155/2022/3306735.

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In order to study the corporate social responsibility report and equity capital cost algorithm based on Intelligent Computing, this paper explores the relationship between social responsibility reports and the cost of equity capital based on the data of Chinese A-share listed companies from 2016 to 2020 using textual analysis and multiple statistical regression. The research results show that the publication of social responsibility reports by listed companies helps reduce the cost of equity capital and has a “first disclosure” effect; that is, the negative effect on the cost of equity capital

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Naiker, Vic, Farshid Navissi, and Cameron Truong. "Options Trading and the Cost of Equity Capital." Accounting Review 88, no. 1 (2012): 261–95. http://dx.doi.org/10.2308/accr-50275.

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ABSTRACT: This study examines how options trading affects the rate of return expected by investors, i.e., the implied cost of equity capital. Our cross-sectional analysis suggests that firms with listed options have lower implied cost of equity capital than firms without listed options, while the results from our temporal difference-in-differences analysis suggest that firms with listed options experience a significant decrease in their implied cost of equity capital relative to a matched sample of firms without listed options following an options listing. Moreover, we find that within firms t

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Naoaj, Md Shah, and Mir Md Moyazzem Hosen. "Assessing the Relationship between Enhanced Capital Requirements and Banks' Cost of Equity: Evidence from Publicly Listed Banks in Bangladesh." European Journal of Business and Management Research 8, no. 2 (2023): 149–53. http://dx.doi.org/10.24018/ejbmr.2023.8.2.1888.

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This paper examines the relationship between the cost of equity and the level of capital maintenance for banks in Bangladesh. Using data from publicly listed scheduled commercial banks, the study finds a significant negative empirical relationship between the cost of equity and banks' capital maintenance level. Specifically, higher levels of equity lead to a reduced cost of equity, with a 10-percentage point increase in capital resulting in a 4.39 percentage point reduction. The study also finds that the quality of capital, particularly Tier 1 capital, heavily impacts the relationship between

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Widyowati, Dian Desty. "PENGARUH MANAJEMEN LABA, ASIMETRI INFORMASI, DAN PENGUNGKAPAN SUKARELA TERHADAP BIAYA MODAL EKUITAS." Paradigma 17, no. 2 (2020): 69–88. http://dx.doi.org/10.33558/paradigma.v17i2.2316.

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The research method used multiple regression analysis. The data used are the annual financial statements of property companies listed on the Indonesia Stock Exchange 2014-2016. The sample is 87 companies with purposive sampling technique. The data is processed using SPSS (Statistical Product and Service Solution) Version 22. The results of this study indicate that earnings management has a positive effect on the cost of equity capital with a significant level of 0.000 and beta 0.712, information asymmetry has a significant effect on the cost of equity capital with a significant level of 0.087

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Yuvita, Shelni, and Deni Darmawati. "ANALISIS PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA DAN COST OF EQUITY CAPITAL: STUDI PENDEKATAN COMPOSITE MEASURE." Media Riset Akuntansi, Auditing dan Informasi 13, no. 2 (2017): 95. http://dx.doi.org/10.25105/mraai.v13i2.1744.

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<p>The purpose of this study is to observe the effect of audit quality on earnings<br />management and cost of equity capital. Audit quality is measured by the<br />composite measure (variable AQMS), earnings management is measured by<br />the modified Jones model, the cost of equity capital is measured with a modified<br />Ohlson models with random walk. This study uses manufacturing firms for<br />samples during 2010-2012 by using purposive sampling and regression analysis<br />for analyst the data. The results showed that audit quality has a signifi

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La'bi, Obertus Bilang, Suwandi Ng, and Lukman Lukman. "PERAN KEMAMPUAN MANAJERIAL TERHADAP MANAJEMEN LABA DANBIAYA MODAL EKUITAS SEBAGAI MEKANISME DALAM MENINGKATKAN NILAI PERUSAHAAN." AJAR 1, no. 01 (2018): 113–56. http://dx.doi.org/10.35129/ajar.v1i01.52.

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The aims of this study was to investigate the effect of managrial ability on earnings management and cost of equity capital, to investigate the effect of earnings management, cost of equity capital, and managerial ability on firm value, and to investigate the effect of managerial ability on firm value mediated by earnings management and cost of equity capital. Population used is the whole company public listed in Indonesia Stock Exchange period 2015-2017. Number of samples are 125 firms each year, was selected by purposive sampling method and using secondary data, i.e. the annual report

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Kurniasih, Augustina, Muhamad Rustam, Heliantono, and Endri Endri. "Cost of capital and firm value: Evidence from Indonesia." Investment Management and Financial Innovations 19, no. 4 (2022): 14–22. http://dx.doi.org/10.21511/imfi.19(4).2022.02.

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Cost and capital structure are needed to evaluate the feasibility of the investments made by a company. This study aims to estimate and analyze the effect of the component of cost of capital (COC) and capital structure (CS) on firm value. Pulp &amp;amp; Paper companies listed on the Indonesia Stock Exchange (IDX) became the research sample for the 2013–2020 period. The research method applied is a moderation regression analysis approach. The empirical findings of the study prove that firm value is not influenced by the cost of debt (COD), while the cost of equity (COE) has a negative effec

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Appuhami, Ranjith. "The signalling role of audit committee characteristics and the cost of equity capital." Pacific Accounting Review 30, no. 3 (2018): 387–406. http://dx.doi.org/10.1108/par-12-2016-0120.

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Purpose The purpose of this study is to examine whether audit committee characteristics influence the cost of equity capital. Design/methodology/approach Drawing on signalling theory, this study hypothesises that the presence of an AC with adequate characteristics serves as a market “signal” of the credibility of the effective monitoring process and hence affects the perception of capital providers on the cost of equity capital. The study uses a multiple regression analysis on data collected from a sample of top Australian listed firms. Findings The study finds that audit committee characteris

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Pratiwi, Nurul Intan Okci. "The Effect of Information Asymmetry and Business Diversification on Cost of Equity Capital." JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 5, no. 1 (2021): 104–12. http://dx.doi.org/10.36555/jasa.v5i1.1486.

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This study aims to examine the effect of information asymmetry and business diversification on the cost of equity capital in mining companies listed in the Indonesia Stock Exchange with a sample of 14 companies for the 2017-2019 period. Data analysis used descriptive research with quantitative research methods in the form of secondary data. Information asymmetry is measured using the bid-ask spread and diversification is measured using the Herfindahl Index proxy while the cost of equity capital is measured using the Ohlson model. Hypothesis testing is carried out using multiple linear regressi

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Vianney, Lazarus Suyatno, and Nurofik Nurofik. "Dampak Corporate Social Responsibility dan Asimetri Informasi terhadap Cost of Equity Capital dengan Kualitas Audit sebagai Variabel Pemoderasi." Jurnal Studi Pemerintahan dan Akuntabilitas 3, no. 2 (2024): 63–70. http://dx.doi.org/10.35912/jastaka.v3i2.2924.

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Purpose: This research aims to examine the influence of corporate social responsibility and information asymmetry on the cost of equity capital with audit quality as a moderating variable. Method: The data analysis technique uses a purposive sampling method. Result: The research results show that corporate social responsibility has no significant effect on the cost of equity capital, while information asymmetry has a positive and significant effect on the cost of equity capital. The results of the moderation effects research show that audit quality is unable to moderate the relationship betwee

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Dhaliwal, Dan S., Oliver Zhen Li, Albert Tsang, and Yong George Yang. "Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting." Accounting Review 86, no. 1 (2011): 59–100. http://dx.doi.org/10.2308/accr.00000005.

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ABSTRACT: We examine a potential benefit associated with the initiation of voluntary disclosure of corporate social responsibility (CSR) activities: a reduction in firms’ cost of equity capital. We find that firms with a high cost of equity capital in the previous year tend to initiate disclosure of CSR activities in the current year and that initiating firms with superior social responsibility performance enjoy a subsequent reduction in the cost of equity capital. Further, initiating firms with superior social responsibility performance attract dedicated institutional investors and analyst co

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Ayodeji, Adewumi, Alli Kudirat, and Akintajuwa Olufunsho Ademola. "Human Capital Cost and Shareholders’ Equity of Listed Oil and Gas Companies in Nigeria." International Journal of Research and Innovation in Social Science VII, no. VI (2023): 914–24. http://dx.doi.org/10.47772/ijriss.2023.7674.

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This study aimed to investigate the effect of human capital cost on shareholders’ equity in Nigerian oil and gas companies from 2012 to 2021. The research employed panel pool and utilized secondary data extracted from annual financial reports of a subset of listed oil and gas companies, as published by the Nigerian Stock Exchange. The dependent variable, shareholders’ value, was measured as returns on equity (ROE), while human capital accounting was measured as human capital disclosure/costs. The results revealed a positive relationship between human capital cost and shareholders’ equity. The

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Boudreaux, Denis O., Praveen Das, Nancy Rumore, and SPUma Rao. "A Better Way To Measure The Cost Of Equity Capital For Small Closely Held Firms." Journal of Business & Economics Research (JBER) 10, no. 2 (2012): 97. http://dx.doi.org/10.19030/jber.v10i2.6789.

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A companys cost of capital is the average rate it pays for the use of its capital funds. Estimating the cost of equity capital for a publicly traded firm is much simpler than estimating the same for a small privately held firm. For privately owned firms there is the lack of market based financial information. In business damage cases, valuation of the firm is often a prime interest. A necessary variable in the valuation process is the estimate of the firms cost of capital. Part of the cost of capital is the equity holders or owners required rate of return. The purpose of this paper is to explo

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