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Journal articles on the topic 'Cost of equity'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Athanassakos, George. "Estimating the Cost of Equity and Equity Risk-Premia of Canadian Firms." Multinational Finance Journal 1, no. 3 (1997): 229–54. http://dx.doi.org/10.17578/1-3-3.

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2

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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3

Hahn, Robert W. "Equity in cost-benefit analysis." Science 372, no. 6541 (2021): 439. http://dx.doi.org/10.1126/science.abg9534.

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4

Skovoroda, Rodion, Alistair Bruce, Trevor Buck, and Ian Gregory-Smith. "Cost-efficient Performance-Vesting Equity." Economics Letters 182 (September 2019): 37–39. http://dx.doi.org/10.1016/j.econlet.2019.06.002.

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5

Eltivia, Nurafni, Kurnia Ekasari, Hesti Wahyuni, and Anna Isrowiyah. "HOW ADJUSTMENT COST RELATE WITH STICKINESS COST?" Jurnal Reviu Akuntansi dan Keuangan 9, no. 3 (2019): 319. http://dx.doi.org/10.22219/jrak.v9i3.9685.

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This study aims to analyze stickiness cost and how the adjustment cost affects stickiness cost. Equity intensity is used as a proxy for measuring the adjustment cost. The population of this research is consumer goods company listed on the Indonesia Stock Exchange in 2014-2015, there are 24 companies that became the sample of this study. This research used multiple linear regression to analyze the data. The results showed stickiness cost in consumer goods companies. Further equity intensity is an indicator that can indicate a condition or characteristics of an organization or company that can b

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6

Nguyen Thi Hoa Hong, Nguyen Thi Hoa Hong, and Le Thi Thanh Tam Le Thi Thanh Tam. "Does Corporate Reputation Still Affect the Cost of Equity in an Emerging Market? Evidence from Managerial Overconfidence." GLOBAL BUSINESS FINANCE REVIEW 29, no. 5 (2024): 19–32. http://dx.doi.org/10.17549/gbfr.2024.29.5.19.

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Purpose: This paper examines the relationship between corporate reputation, managerial overconfidence, and the cost of equity in the context of Vietnam - a fast-growing emerging market. Design/methodology/approach: The paper employs Pooled Ordinary Least Square, Fixed Effect Model and Random Effect Model to test the effects of corporate reputation and managerial overconfidence on the cost of equity on 391 non-financial Vietnamese listed firms during 2011 and 2020. In addition, Principal Component Analysis is also applied for calculating the corporate reputation score. Findings: The finding sho

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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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8

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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9

Sohn, Byungcherl Charlie. "Equity value, implied cost of equity and shareholders’ real options." Accounting & Finance 52, no. 2 (2011): 519–41. http://dx.doi.org/10.1111/j.1467-629x.2011.00404.x.

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10

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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11

De Gayardon, Ariane. "Free Higher Education: Mistaking Equality and Equity." International Higher Education, no. 91 (September 2, 2017): 12. http://dx.doi.org/10.6017/ihe.2017.91.10053.

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Free higher education is seeing a revival of popularity globally at a time whenstudents and their families are asked to contribute ever more toward the cost of college.However, contrary to popular belief, free-tuition higher education is not necessarilyassociated with better access to, or equity within, tertiary education. This article takes acloser look at the realities behind “free” higher education, more specifically in itsrelationship with access.

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De Gayardon, Ariane. "Free Higher Education: Mistaking Equality and Equity." International Higher Education, no. 91 (September 2, 2017): 12–13. http://dx.doi.org/10.6017/ihe.2017.91.10127.

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Free higher education is seeing a revival of popularity globally at a time whenstudents and their families are asked to contribute ever more toward the cost of college.However, contrary to popular belief, free-tuition higher education is not necessarilyassociated with better access to, or equity within, tertiary education. This article takes acloser look at the realities behind “free” higher education, more specifically in itsrelationship with access.

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13

Saeed, Pakdelan, Azarberahman Alireza, Akbari Sara, and Azarberahman Jalal. "Does Risk Disclosure Affect Firm's Cost of Capital?" International Journal of Management, Accounting and Economics 8, no. 11 (2022): 816–37. https://doi.org/10.5281/zenodo.5988549.

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Risk disclosure refers to providing information to the user to inform of any opportunities or threats .Theoretically, disclosure mainly aims to reduce the information asymmetry as well as investor uncertainty, thereby indirectly lowering the equity cost. An advantage of risk disclosure is its effectiveness in reducing the equity cost. Therefore, risk disclosure can help decrease investor uncertainty, thus diminishing the equity cost. This project mainly investigates the relationship between risk reporting and cost of capital in 174 firms listed on the Tehran Stock Exchange for the period 2012-

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14

Masan, Stefania Sura, Dyah Shinta Kusumaningtyas, and Sopian Sopian. "Pengaruh Ukuran Perusahaan Dan Financial Leverage Terhadap Cost Of Equity." EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi 3, no. 6 (2024): 46–57. http://dx.doi.org/10.56799/ekoma.v3i6.4912.

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Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Ukuran Perusahaan terhadap Cost Of Equity, seberapa besar pengaruh Finansial Leverage terhadap Cost Of Equity dan seberapa besar pengaruh Ukuran Perusahaan dan Finansial Leverage secara bersama-sama terhadap Cost Of Equity pada perusahaan Sektor Infrastruktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2022. Data penelitian ini diambil dari situs resmi BEI di www.idx.co.id.Metode penelitian ini menggunakan metode kuantitatif yang menggunakan dua variabel bebas yaitu ukuran perusahaan dan finansial leverage dan satu v

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15

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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16

Phelps, Bruce D. "The Cost of Institutional Equity Trades." CFA Digest 29, no. 1 (1999): 64–65. http://dx.doi.org/10.2469/dig.v29.n1.426.

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17

Anuradha, R., and S. Jyothi. "Cost of Equity Models-A Review." BULMIM Journal of Management and Research 2, no. 1 (2017): 5. http://dx.doi.org/10.5958/2455-3298.2017.00002.2.

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18

Stoll, Hans R. "Equity Trading Cost in-the-Large." Journal of Portfolio Management 19, no. 4 (1993): 41–50. http://dx.doi.org/10.3905/jpm.1993.409454.

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19

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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20

Keim, Donald B., and Ananth Madhavan. "The Cost of Institutional Equity Trades." Financial Analysts Journal 54, no. 4 (1998): 50–69. http://dx.doi.org/10.2469/faj.v54.n4.2198.

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21

Florentsen, Bjarne, Ulf Nielsson, Peter Raahauge, and Jesper Rangvid. "The aggregate cost of equity underdiversification." Financial Review 54, no. 4 (2019): 833–56. http://dx.doi.org/10.1111/fire.12212.

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22

Ayrapetova, Tamara, and Ksenia Larionova. "Cost of Equity in Emerging Markets." CRIS - Bulletin of the Centre for Research and Interdisciplinary Study 2016, no. 1 (2016): 55–75. http://dx.doi.org/10.1515/cris-2016-0005.

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23

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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24

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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25

Maynard, A. "Cost effectiveness and equity are ignored." BMJ 313, no. 7050 (1996): 170. http://dx.doi.org/10.1136/bmj.313.7050.170b.

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26

Brusov, P. N., T. V. Filatova, and V. L. Kulik. "Cost of Equity and Dividend Policy." Finance: Theory and Practice 29, no. 3 (2025): 229–60. https://doi.org/10.26794/2587-5671-2025-29-3-229-260.

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The economically justified amount of dividends is equal to the equity cost, assuming that investors use a dividend discounting model. The evaluation of the latter is an extremely difficult task. It is possible to do this within modern capital structure theory — Brusov-Filatova-Orekhova (BFO) — or within its perpetual limit — the Modigliani-Miller (MM) theory. After the recent generalization of both theories, taking into account the real conditions of the functioning of the companies, it becomes possible to estimate the cost of equity in these conditions. Dependence of the cost of equity on the

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27

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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28

Alexander, Nicola A., Samantha Holquist, and Hyunjun Kim. "Locating Equity: Implications of a Location Equity Index for Minnesota School Finance." Journal of Education Finance 44, no. 2 (2018): 140–63. http://dx.doi.org/10.1353/jef.2018.a721603.

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abstract: Equity is an important feature of state education finance formulas. This article examines one aspect of equity, the equalization of purchasing power that is associated with geographic location. We applied two methods to the 2013-2014 Minnesota school finance system to equalize the purchasing power of districts for that year. The level of imparity in purchasing power depends on the index used, where cost disparities ranged from 25 to 41 percentage point differences between the highest-cost and lowest-cost districts. These cost disparities negatively affected several metropolitan distr

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29

Hassan, Aliaa. "Equity Increases the Overall Cost over Expectation." Science Insights 45, no. 6 (2024): 1669–72. https://doi.org/10.15354/si.24.op227.

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When equity is prioritized, resources are allocated to ensuring fair treatment and opportunities for all individuals, which may require additional investments in recruitment efforts, training programs, and systems to monitor and address inequities. Furthermore, achieving equity often involves addressing historical injustices or disparities that may require significant financial commitments to rectify. Additionally, maintaining equity requires ongoing efforts to prevent any regression into unequal treatment or practices, necessitating continuous monitoring and interventions which can incur cost

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Santi, Ronauli Sianipar, and Darmansyah Asep. "Determining the Optimal Capital Structure of Coal Company." International Journal of Current Science Research and Review 06, no. 07 (2023): 5010–20. https://doi.org/10.5281/zenodo.8180944.

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Abstract : This study examines stock price decline and coal price uncertainty as business issues. PT Delta Dunia Makmur Tbk has high debtto-equity ratio. High dividend-equity companies pay more interest. Interest costs reduce a company’s net profits and cash available for investment or shareholder payout. This may affect shareholder income and corporate growth. To raise net income and firm value for investors and rebuild trust, PT Delta Dunia Makmur Tbk management must estimate a favorable cost of debt and equity. This study employed secondary data. This study uses 2018-2019 DOID financi

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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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Sanjaya, Putri Sari, Dyah Shinta Kusumaningtyas, and Herlina Littu. "Pengaruh Ukuran Perusahaan, Financial Leverage, Dan Asimetri Informasi Terhadap Cost Of Equity." EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi 3, no. 6 (2024): 58–68. http://dx.doi.org/10.56799/ekoma.v3i6.4913.

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Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh yang signifikan dari ukuran perusahaan , financial leverage, dan asimetri informasi, terhadap cost of equity pada perusahaan sektor teknologi yang terdaftar di bursa efek indonesia ( BEI ) tahun 2021-2023 data penelitian ini di ambil dari situs resmi BEI di www.idx.co.id. Hasil penelitian ini menunjukan bahwa Ukuran perusahaan tidak memiliki pengaruh yang signifikan terhadap cost of equity, ini menunjukkan bahwa semakin tinggi leverage, semakin tinggi pula cost of equity yang harus ditanggung Perusahaan Asimetri informasi berpen

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Sharma, Manu. "New Method of Determining Cost of Equity in Private Equity Investments." Journal of Private Equity 21, no. 3 (2018): 23–25. http://dx.doi.org/10.3905/jpe.2018.21.3.023.

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35

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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Krishnan, Jagan, Chan Li, and Qian Wang. "Auditor Industry Expertise and Cost of Equity." Accounting Horizons 27, no. 4 (2013): 667–91. http://dx.doi.org/10.2308/acch-50513.

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SYNOPSIS We examine the association between auditor industry expertise and clients' cost of equity. Prior research suggests that industry experts are associated with higher earnings quality than non-experts. If such improved earnings quality were recognized by investors, we would expect it to be reflected in a lower cost of equity. Following recent research in this area, we distinguish between national-only, city-only, and joint city-national industry-expert auditors. Our results suggest that clients audited by city-only or joint city-national industry experts have a lower cost of equity. We a

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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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Karpates, Akbar Aldino, and Viverita Viverita. "Speed of Adjustment and Leverage Deviation - Cost of Equity Nexus: Evidence from Emerging Markets and Crisis." GLOBAL BUSINESS FINANCE REVIEW 27, no. 6 (2022): 1–15. http://dx.doi.org/10.17549/gbfr.2022.27.6.1.

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Purpose: This study investigates the impact of leverage deviation on the cost of equity under the specifically mentioned condition in ASEAN-5 considering the global financial crisis and the sensitivity of the cost of equity on leverage deviation. Design/methodology/approach: This study employs the Generalized Least Square (GLS) model and the dynamic panel estimation based on the two-step difference GMM to analyze the data. Findings: The regression analysis found deviated from the target leverage impact unfavorably on the firm's cost of equity. The results also show that the more se

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Amin, Keval, Jagan Krishnan, and Joon Sun Yang. "Going Concern Opinion and Cost of Equity." AUDITING: A Journal of Practice & Theory 33, no. 4 (2014): 1–39. http://dx.doi.org/10.2308/ajpt-50827.

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SUMMARY: Prior studies document a negative market reaction to going concern opinions. We extend this literature by focusing on the link between the going concern opinion and the cost of equity capital. Using two different samples (one comprising distressed firms and the other matched on propensity score), we document a significant positive association between the issuance of the going concern opinion and the firm's subsequent cost of equity capital. This result is robust to sensitivity tests using various subsamples, time periods, and multiple methods for computing the cost of equity capital.

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Liu, Chia-Ying, Shiu-Chen Huang, and Shieh-Liang Chen. "The Effects of Agency Costs and Insiders’ Shareholdings on Financing Choices." Asian Journal of Finance & Accounting 8, no. 1 (2016): 127. http://dx.doi.org/10.5296/ajfa.v8i1.9288.

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<p><span style="font-size: medium;">This paper investigates the effects of debt agency cost and equity </span><span style="font-size: medium;">agency cost of current and prior periods on the financing choices of long-term debts, seasoned equity offering, and private equity financings. It also examines the effects of the shareholdings of insiders on the association between both debt and equity agency costs and the choice of financing methods. </span></p>The findings show that both prior and current debt agency costs are positively related to seasoned equity o

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Rivandi, Muhammad, Elsa Meirina, Dewi Zulvia, and Febsri Susanti. "Pengungkapan Intellectual Capital Dan Corporate Governance Terhadap Biaya Ekuitas Dengan Pendekatan Model Ohlson." Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) 4, no. 3 (2024): 1816–24. https://doi.org/10.47709/jebma.v4i3.4890.

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Cost of equity is a cost concept used in determining the amount of costs that will be incurred by the company to fund providers or investors to then determine the average cost of capital of all funds that have been used. The cost of equity measurement used in this study is the Ohlson model. This study aims to analyze the effect of intellectual capital disclosure, independent commissioners, and leverage on the cost of equity. The sample of companies used by LQ45 companies listed on the Indonesia Stock Exchange in 2020-2023 was selected using purposive sampling techniques. The analysis method us

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Rivandi, Muhammad, Rini Susanti, Marlina Marlina, and Desyani Umar. "Intellectual Capital Disclosure and Corporate Governance Terhadap Biaya Ekuitas dengan Pendekatan Model Ohlson." Jurnal Manajemen Dan Akuntansi Medan 7, no. 2 (2025): 342–51. https://doi.org/10.47709/jumansi.v7i2.6041.

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Cost of equity is a cost concept used in determining the amount of costs that will be incurred by the company to fund providers or investors to then determine the average cost of capital of all funds that have been used. The cost of equity measurement used in this study is the Ohlson model. This study aims to analyze the effect of intellectual capital disclosure, independent commissioners, and leverage on the cost of equity. The sample of companies used by LQ45 companies listed on the Indonesia Stock Exchange in 2020-2023 was selected using purposive sampling techniques. The analysis method us

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Arsana, I. Nengah, Irianto Irianto, and Baiq Kisnawati. "ANALISIS PENGARUH FAKTOR-FAKTOR BASE LENDING RATE TERHADAP RETURN ON EQUITY PADA KSP. MADANI NTB." Jurnal Aplikasi Akuntansi 2, no. 2 (2018): 032–58. http://dx.doi.org/10.29303/jaa.v2i2.23.

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This study entitled "Analysis of the Effects of Base Lending Rate Factors on Return On Equity On KSP. Madani NTB ". This study aims to measure the effect of partial and simultaneous variables factors Base Lending Rate (Cost of Laonable Fund, Overhead Cost, Risk Cost, Tax Rate) on Return On Equity on KSP. Madani NTB and analyze the variable Cost of Laonable Fund, Overhead Cost, Risk Cost, Tax Rate is the most dominant and significantly affect the Return On Equity on KSP. Madani NTB. The type of research used in this study is associative research. Data collection techniques conducted in th

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Majeed, Muhammad Ansar, Xianzhi Zhang, and Muhammad Umar. "Impact of investment efficiency on cost of equity: evidence from China." Journal of Asia Business Studies 12, no. 1 (2018): 44–59. http://dx.doi.org/10.1108/jabs-09-2015-0163.

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Purpose The purpose of this study is to investigate the effect of investment efficiency on cost of equity capital. Design/methodology/approach Prior research indicated that any governance mechanism which reduces the agency conflict reduces the cost of equity capital. This study provides empirical evidence that investment efficiency represents such governance mechanism which reduces agency conflict and hence cost of equity. The authors use price earning growth ratio (Easton, 2004) and Ohlson and Juettner-Nauroth (2005) model for the measurement of cost of equity while investment efficiency meas

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Anggraini, Fivi, Ethika Ethika, and Selvi Adenia Safitri. "Intellectual capital, CSR, and earnings quality impact on equity cost of capital." Journal of Business & Banking 14, no. 1 (2024): 79–92. https://doi.org/10.14414/jbb.v14i1.4649.

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Companies need additional funds to improve their business activities, and one source of these funds is investors, which involves the cost of equity capital. Several factors influence the cost of equity capital, including the disclosure of intellectual capital, corporate social responsibility (CSR), and earnings quality. This study empirically examines the impact of intellectual capital disclosure, CSR, and earnings quality on the cost of equity capital. The research sample consists of 30 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during

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Tohang, Valentina. "Corporate Voluntary Disclosure and Cost of Equity in an Emerging Country: Evidence from Indonesia." Advanced Science Letters 21, no. 4 (2015): 898–902. http://dx.doi.org/10.1166/asl.2015.5920.

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This study aims to examine the impact of voluntary disclosure on cost of equity of Indonesian firms. Using a sample of LQ45 listed firms in the period 2010–2011; we find that increasing voluntary disclosure reduces firms’ cost of equity capital. The result persists even after we control with other common variables influencing cost of equity. This result supports findings from prior research in emerging countries. Thus, it could be conjectured that, regardless of the efficiency of the financial reporting environment, voluntary disclosure does reduce information asymmetry, which leads to lower c

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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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Andriani, Liza, and Mayar Afriyenti. "Kualitas Akrual Memoderasi Earnings Opacity Terhadap Biaya Ekuitas." JURNAL EKSPLORASI AKUNTANSI 1, no. 3 (2019): 1363–75. http://dx.doi.org/10.24036/jea.v1i3.148.

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This study aims to examine the effect of earnings opacity on the cost of equity with accrual quality as a moderating variable. This studyuses two measures for earnings opacity which are earnings aggressiveness and earnings smoothing. Number of sampleis 40 manufacturing companies that distribute dividend periods 2015-2017. The method of analysis using interaction moderation regression.The results of this study showed that accrual quality strengthen the relationship between earnings aggressiveness and cost of equity. Accrual quality also weaken the relationship between earnings smoothing and cos

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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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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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