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Dissertations / Theses on the topic 'Cost transparency'

Author: Grafiati
Published: 4 June 2021
Last updated: 14 February 2022

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1

Nyman, Freja Lina. "Cost transparency & storytelling : How fashion companies disclose cost transparency information and use it as a storytelling tool." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-24378.

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Background: Consumers are aware of and care for the environment, which has led to a need for transparent and sustainable fashion products. This results in that companies need to create transparent and sustainable communication strategies to gain the consumers’ trust. In order to strengthen trust among consumers, brands needs to tell stories that are credible and create emotional bonds. A few fashion companies has taken this transparency further through implementing cost transparency in their business model. This means that they as opposite to traditional retailers reveals its costs and margins
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2

Lindqvist, Sylwia. "Transaction cost and transparency on the owner-occupied housing market : An international comparison." Doctoral thesis, KTH, Bygg- och fastighetsekonomi, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-48747.

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This dissertation consists of four essays with specific objectives. The overall objective is, however, to seek a further understanding of the issue of cross-border residential transaction markets. While the first two essays focus specifically on transaction processes and costs in a number of selected countries, the two subsequent essays shift their attention towards the EU’s Internal Market and the impact of differences between the countries, with relation to the transparency of transaction markets. The research is primary based on studies of written sources, subject-specific literature and le
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Tuttle, Lauren E. "Leveling the Playing Field: Creating Transparency and Consistency in Accounting for Division I College Athletics." Ohio University Honors Tutorial College / OhioLINK, 2009. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1242237450.

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4

Roedenbeck, Charlotte, and Jonatan Andom. "Finansiell innovation : En studie om digitalisering inom den finansiella sektorn." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-35306.

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Utvecklingen av dagens teknik tilltar i en otrolig hastighet ochvärlden definieras mer och mer av globalisering, digitalisering,uppkoppling och omgående tillgång till information, produkter ochtjänster. Digitaliseringen har en stark inverkan på den finansiellasektorn då många produkter på den finansiella marknaden idag ärinformationsbaserade. Fintech skapar ett nytt paradigm därinformationsteknik fungerar som drivmedel och driver innovationinom finansbranschen. Fenomenet beskrivs som en “gamechanger”, disruptivt och antas bidra grundläggande förändringarinom traditionella finansiella marknaden
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Bektasevic, Ajla, and Tanja Vallin. "CSR-prestation och kostnad för eget kapital : en kvantitativ studie på 548 europeiska företag." Thesis, Högskolan i Gävle, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-23757.

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Syfte: Hur CSR-prestation påverkar ett företags finansiella prestation har länge varit ett omtalat ämnesområde, vilket har bidragit till motstridiga resultat. Denna studie har tillämpat kostnad för eget kapital för att mäta finansiell prestation. Genom att betrakta CSR som en transparenseffekt, vilket ökar bolagens transparens, vill studien undersöka om CSR-aktiviteter kan sänka företagets uppfattade risk för att minska kostnad för eget kapital. Metod: Studien har tillämpat en positivistisk forskningsfilosofi och en deduktiv forskningsansats med uppställning av hypoteser. Vi h
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Vicario, Junior Ezio. "Cálculo do custo do capital de terceiros: uma análise comparativa entre as formas de cálculo das empresas do novo mercado no período de 2008 a 2012." Pontifícia Universidade Católica de São Paulo, 2013. https://tede2.pucsp.br/handle/handle/1565.

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Made available in DSpace on 2016-04-25T18:39:58Z (GMT). No. of bitstreams: 1 Ezio Vicario Junior.pdf: 948958 bytes, checksum: e9ac55507de2054715ad8e135c6917c2 (MD5) Previous issue date: 2013-12-16<br>The main objective of this study is evaluate the differences between two methodologies used to calculate the cost of third part capital, especially after Brazilian Law 11.638/2007 and 11.941/2009 and guidelines issued by Accounting Pronouncements Committee that brought significant changes in the financial statements. The first calculation method uses the information available in the year's Bal
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Pancs, Romans. "Optimal transparency in trading mechanisms /." May be available electronically:, 2008. http://proquest.umi.com/login?COPT=REJTPTU1MTUmSU5UPTAmVkVSPTI=&clientId=12498.

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8

Gudmundson, Stephan. "TRANSPARENT SATELLITE BANDWIDTH ACCELERATION." International Foundation for Telemetering, 2003. http://hdl.handle.net/10150/606743.

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International Telemetering Conference Proceedings / October 20-23, 2003 / Riviera Hotel and Convention Center, Las Vegas, Nevada<br>While the transition to IP internetworking in space-based applications has a tremendous upside, there are significant challenges of communications efficiency and compatibility to overcome. This paper describes a very high efficiency, low-risk, incremental architecture for migrating to IP internetworking based on the use of proxies. In addition to impressive gains in communications bandwidth, the architecture provides encapsulation of potentially volatile decisions
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9

Ryde, Michael Daniel. "A high usability transparency framework for model interoperability using COTS simulation packages." Thesis, Brunel University, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.425026.

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10

Fernández, Condori Edgar. "Análisis de la Transparencia del Costo del Crédito en el Comercio Corporativo." Bachelor's thesis, Universidad Nacional Mayor de San Marcos, 2005. https://hdl.handle.net/20.500.12672/2709.

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El presente investigación “Análisis de la transparencia del costo del crédito en el comercio corporativo” tiene como finalidad, determinar el grado de transparencia de la información ofrecida por las tiendas del comercio corporativo, y su influencia en la opción de compra en los consumidores de la zona del cono norte de Lima Metropolitana . Para cumplir tal objetivo, se ha tomado información proveniente de los ofertantes y demandantes. La información de los demandantes se ha logrado con la aplicación de una encuesta a una muestra aleatoria conformada por un total de 487 personas. Asimismo, s
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Wong, Ing Liang. "Optimum and cost effective transparent insulation systems for office building applications in temperate and tropical climates." Thesis, University of Ulster, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.443281.

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Wisdom, Jeffrey Alan. "Design, characterization and fabrication of neodymium doping profiles in transparent YAG ceramics /." May be available electronically:, 2008. http://proquest.umi.com/login?COPT=REJTPTU1MTUmSU5UPTAmVkVSPTI=&clientId=12498.

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13

Rakestraw, Joseph Raymond. "International Evidence on Product Market Competition and Firm Value." Diss., Virginia Tech, 2015. http://hdl.handle.net/10919/73029.

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Economic theory and empirical research suggests product market competition can result in both positive and negative capital market effects. Specifically, research suggests competition reduces agency costs, but also reduces profitability. I examine the relation between product market competition and firm value in an international setting, focusing on how the relation varies with firm- and country-specific characteristics. I document lower values for firms in more competitive industries. However, the negative relation between competition and firm value is less pronounced for firms with higher fi
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Backström, Christian, and Daniel Johansson. "Får vi be om största, möjliga, transparens : En kvantitativ innehållsanalys av styrelsernas rapporter om intern kontroll." Thesis, Umeå University, Umeå School of Business, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-1241.

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<p>Våren 2006 lämnade för första gången svenska bolag rapporter om intern kontroll avseende den finansiella rapporteringen och bolagsstyrningsrapporter enligt kraven i Svensk kod för bolagsstyrning (Koden). Rapporterna lämnas för att förbättra transparensen i bolagen och därmed aktieägarnas insyn.</p><p>Studien som presenteras i denna uppsats söker svar på frågan vilken information styrelsernas rapporter om intern kontroll ger aktieägarna. Syftet är att beskriva vilken information styrelsernas rapporter ger, samt vidare att kartlägga förhållandet mellan rapporterna och den rådande normen på om
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Nguyen, Viet Huong. "Développement d'électrodes transparentes par méthodes de dépôt à pression atmosphérique et bas coût pour applications photovoltaïques." Thesis, Université Grenoble Alpes (ComUE), 2018. http://www.theses.fr/2018GREAI072/document.

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Le travail de thèse implique l'étude de matériaux conducteurs transparents sans indium (TCM), composants essentiels de nombreux dispositifs optoélectroniques, utilisant le dépôt spatial de couches atomiques sous pression atmosphérique (AP-SALD). Cette nouvelle technique partage les avantages principaux de l'ALD classique, mais en plus permet le dépôt de couches minces de haute qualité sur de grandes surfaces avec un contrôle précis à l’échelle nanométrique. Ce travail est focalisé sur l'optimisation des propriétés électriques des films d'oxyde de zinc dopé à l'aluminium (ZnO: Al), l'un des oxy
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Hambre, Anna-Maria. "Tax confidentiality : a comparative study and impact assessment of global interest." Doctoral thesis, Örebro universitet, Institutionen för juridik, psykologi och socialt arbete, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-43007.

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Venegas, Álvarez Marcos Alexis. "Estudio sobre el acceso abierto a datos gubernamentales: El caso de transparencia en Chile, Costa Rica y Uruguay." Tesis, Universidad de Chile, 2018. http://repositorio.uchile.cl/handle/2250/159564.

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Magíster en Ciencias, Mención Computación<br>En América Latina y alrededor del mundo las iniciativas de transparencia y gobierno abierto han aumentando en los últimos años. Los gobiernos están publicando datos abiertos para transparentar su administración, apoyar la toma de decisiones y promover el desarrollo. Es por ello, que los datos abiertos se han convertido en objeto de análisis y estudio. Esta tesis aborda el estudio de la apertura, capacidad de reutilización y accesibilidad de datos abiertos en algunos gobiernos de América Latina. En la primera parte de este trabajo se desarrolla el
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18

Winarski, David J. "Synthesis and Characterization of Transparent Conductive Zinc Oxide Thin Films by Sol-gel Spin Coating Method." Bowling Green State University / OhioLINK, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1434124579.

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19

Sanders, Rindra. "Numérisation 3D d'objets transparents par polarisation dans l'IR et par triangulation dans l'UV." Thesis, Dijon, 2011. http://www.theses.fr/2011DIJOS039/document.

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Les travaux présentés dans ce mémoire portent sur l'étude, la conception et le développement de deux nouveaux prototypes de reconstruction tridimensionnelle, spécifique aux objets transparents. La numérisation 3D d'objets opaques est abondamment traitée dans la littérature et de nombreux systèmes sont d'ailleurs commercialisés. Cependant, lorsqu'il s'agit de la numérisation 3D d'objets transparents, les publications se font rares et aucun système de scanning n'existe sur le marché. La technique de numérisation de surfaces transparentes demeure compliquée et non maîtrisée à l'heure actuelle. L'
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Wachholz, Flávio. "COMPARTIMENTAÇÃO AQUÁTICA DO RESERVATÓRIO RODOLFO COSTA E SILVA-RS, A PARTIR DE VARIÁVEIS LIMNOLÓGICAS E IMAGENS ORBITAIS." Universidade Federal de Santa Maria, 2007. http://repositorio.ufsm.br/handle/1/9273.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior<br>A reservoir presents different environmental traits as a function of the flooded area, water circulation pattern, residence time and nutrients entrance. This situation define the aquatic compartments. The objective was use limnological parameter dynamic and spectral data to identify aquatic compartments in the Rodolfo Costa e Silva reservoir, located on central region of the State of Rio Grande do Sul, on southern region of Brazil. The methodology was based on the measure of water transparence with Secchi disc, Total of Suspended S
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Pastorelli, Francesco. "Light enhancements in nano-structured solar cells." Doctoral thesis, Universitat Politècnica de Catalunya, 2013. http://hdl.handle.net/10803/145638.

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In this century some of our main issues are energy shortage and pollution. This work will briefly describe these problems, proposing a plan of action combining energy saving and different sustainable energy sources. Within different types of renewable energy sources, solar energy is the most abundant one. To make solar energy a more sustainable and cost effective technology we focus on enhancing the optical characteristics of thin film solar cells. In this category, organic solar cells are good options for their exiguous amount of material and the low energy needed for the fabrication process.
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Lamare, Julia de. "Análise de impacto regulatório no direito ambiental : limites e possibilidades." reponame:Repositório Institucional do FGV, 2015. http://hdl.handle.net/10438/15981.

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Submitted by Julia de Lamare (ju_delamare@hotmail.com) on 2016-03-10T14:23:56Z No. of bitstreams: 1 Dissertação Julia de Lamare - versão final 10.03.2016.pdf: 1781385 bytes, checksum: 5e0a14bc6abef953bdd67e2359263eaf (MD5)<br>Approved for entry into archive by BRUNA BARROS (bruna.barros@fgv.br) on 2016-03-16T13:15:30Z (GMT) No. of bitstreams: 1 Dissertação Julia de Lamare - versão final 10.03.2016.pdf: 1781385 bytes, checksum: 5e0a14bc6abef953bdd67e2359263eaf (MD5)<br>Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2016-03-18T13:37:12Z (GMT) No. of bitstreams: 1 Di
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Rantoson, Rindra. "Numérisation 3D d'objets transparents par polarisation dans l'IR et par triangulation dans l'UV." Phd thesis, Université de Bourgogne, 2011. http://tel.archives-ouvertes.fr/tel-00692460.

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Les travaux présentés dans ce mémoire portent sur l'étude, la conception et le développement de deux nouveaux prototypes de reconstruction tridimensionnelle, spécifique aux objets transparents. La numérisation 3D d'objets opaques est abondamment traitée dans la littérature et de nombreux systèmes sont d'ailleurs commercialisés. Cependant, lorsqu'il s'agit de la numérisation 3D d'objets transparents, les publications se font rares et aucun système de scanning n'existe sur le marché. La technique de numérisation de surfaces transparentes demeure compliquée et non maîtrisée à l'heure actuelle. L'
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Farooqi, Lind Raana. "On capital structure and debt placement in Swedish companies." Doctoral thesis, Handelshögskolan i Stockholm, Finansiell Ekonomi (FI), 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-453.

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Sun, Yuxin. "UK equity market microstructure in the age of machine." Thesis, University of Edinburgh, 2018. http://hdl.handle.net/1842/31413.

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Financial markets perform two major functions. The first is the provision of liquidity in order to facilitate direct investment, hedging and diversification; the second is to ensure the efficient price discovery required in order to direct resources to where they can be best utilised within an economy. How well financial markets perform these functions is critical to the financial welfare of every individual in modern economies. As an example, retirement savings across the world are mostly invested in capital markets. Hence, the functioning of financial markets is linked to the standard of liv
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Daly, Marwa El. "Challenges and potentials of channeling local philanthropy towards development and aocial justice and the role of waqf (Islamic and Arab-civic endowments) in building community foundations." Doctoral thesis, Humboldt-Universität zu Berlin, Philosophische Fakultät III, 2012. http://dx.doi.org/10.18452/16511.

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Diese Arbeit bietet eine solide theoretische Grundlage zu Philanthropie und religiös motivierten Spendenaktivitäten und deren Einfluss auf Wohltätigkeitstrends, Entwicklungszusammenarbeit und einer auf dem Gedanken der sozialen Gerechtigkeit beruhenden Philanthropie. Untersucht werden dafür die Strukturen religiös motivierte Spenden, für die in der islamischen Tradition die Begriffe „zakat“, „Waqf“ oder im Plural auch „awqaf-“ oder „Sadaqa“ verwendet werden, der christliche Begriff dafür lautet „tithes“ oder „ushour“. Aufbauend auf diesem theoretischen Rahmenwerk analysiert die qualitative
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Simintiras, A. C., Y. K. Dwivedi, G. Kaushik, and Nripendra P. Rana. "Rejoinder: a reply to comments on “should consumers request cost transparency?”." 2015. http://hdl.handle.net/10454/18110.

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Yes<br>Purpose – The purpose of this paper is to propose that consumer choice be guided by price fairness judgements to increase consumer satisfaction and subsequently enhance market efficiency. Consumers en masse lack the information to judge price fairness, thereby causing their ability to influence the economy to be overlooked. Design/methodology/approach – This is an argumentative and conceptual work that aims to initiate a debate on this important yet unexplored issue. The arguments presented in the paper are based on economic and technological considerations. Findings – The measure for e
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Kuah, A. T. H., and Vishanth J. P. Weerakkody. "Commentary: Is cost transparency necessarily good for consumers?" 2015. http://hdl.handle.net/10454/14247.

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No<br>The purpose of this paper is to present a critical viewpoint on the negative aspects of market, price and cost transparencies to consumers in terms of its costs. It adopts an inter-disciplinary approach from the marketing, economics and accounting literature. The paper explores market transparency in the ever-changing world and uses brand names like Starbucks and iPhone to illuminate instances where imperfect markets are supported by consumers. Recognizing the role that the Internet plays in promoting price transparency, it espouses how extant information can add costs and risks to the
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Huang, Po-Shu, and 黃柏舒. "The Relationship between Information Transparency and Cost of Capital." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/25348522743258059940.

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碩士<br>國立中興大學<br>會計學研究所<br>94<br>The Relationship between Information Transparency and Cost of Capital Abstract For the past few years, the companies’ financial scandals both in foreign countries and the local firms have caused huge losses to investors. The society also bears the severe economic consequences from the companies’ fraud. The key reason to the financial fraud is a lack of information. transparency. In the U.S.A., the case of Enron and other similar cases had pushed the Parliament to pass the Sarbanes-Oxley Act of 2002, which aims to enhance the degree of firms’ information tra
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Lin, Shin-Yi, and 林欣怡. "The Relationship between Corporate Transparency and Cost of Equity." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/60476848313610517564.

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zhang, jia-you, and 張嘉祐. "The Relationship Between Annual Report’s Transparency And Cost of Equity Capital." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/83727446190444545734.

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碩士<br>中原大學<br>會計研究所<br>95<br>The major purpose of this study was to investigate the relationship between firm’s annual report’s transparency and cost of equity capital to understand whether greater annual report’s information transparency can reduce cost of equity capital. The study divides annual report’s transparency into disclosure transparency and earnings transparency. Date are obtained from the 2002、2004 and 2005 and sample selection procedures yields a sample of 261 manufacturing firms. Empirical results show that greater disclosure transparency have lower cost of equity capital and fi
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Chuang, Ya-Hsueh, and 莊雅雪. "Information Transparency and Cost of Capital: Effects of Firm Life Cycle." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/26353805246398514878.

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博士<br>國立中正大學<br>會計與資訊科技研究所<br>100<br>This study aims to examine the effects of firm life cycle over the relationship between information transparency and cost of capital. Based on agency theory, I posit that the severity of agency problems from free cash flows differs for firms at different life-cycle stages. The marginal benefit that increased information transparency brings to the firms’ cost of capital is expected to be greatest for mature firms and smallest for decline firms. Using archival data from publicly listed companies in Taiwan, I find that the relationship between information tran
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Fu, Yen-Chun, and 傅彥鈞. "Bankers on Boards: Their Effects on Cost of Capital and Information Transparency." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/24752068837257987533.

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碩士<br>國立東華大學<br>會計與財務碩士學位學程<br>99<br>This paper examines the impact of bankers on the board to cost of capital and information transparency. Past studies find that bankers on the board are positively relatived to corporate governance, and thus, reduce the cost of capital of the firm. Previous research also finds that information transparency is negatively related to cost of capital. This study not only examines the previous issues, but also analyzes the effect of backers to information transparency. This study differs from the past literature in which this study uses a broader definition of ba
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Hsu, Hui-Hung, and 許惠虹. "The Impact of Information Transparency and Corporate Governance on the Cost of Debt." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/seux6u.

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碩士<br>國立雲林科技大學<br>會計系研究所<br>96<br>When bank make a loan policy, they need to survey a firm’s condition to decide what rate should be set for the transaction. This made each firm has different cost of capital. A series of commercial fraudulent cases occurred globally in recent years have drawn high attentions to corporate governance and information transparency. In this paper, we will aim at examining the effects of corporate governance and information transparency on the cost of debt. This research retrieves the information transparency ratings from The Information Disclosure and Transpar
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陳銘淵. "The Effect of Disclosure Transparency on Credit Rating and Cost of Debt Capital." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/06433411160956735384.

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碩士<br>國立彰化師範大學<br>會計學系<br>99<br>In recent years, the capital market in Taiwan has enjoyed prosperous development, but there exists a agency problems of information asymmetry between ownership and management. In order to protect the position of the investors, the Taiwan Stock Exchange Corporation (TSEC) has commissioned the Securities and Futures Institute (SFI) to create an information disclosure evaluation system for all publicly traded company, by company enhancing disclosure level to reduce information asymmetry. On the other hand, management is concerning about how much cost of capital wil
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Sung, Zu-Ting, and 宋姿婷. "The Relation Between Information Transparency of Audit Fee and Cost of Debt Capital." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/93064881996397462964.

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碩士<br>靜宜大學<br>會計學系<br>103<br>In the past, the scholars used the Financial Statements to analyze the connection between the Disclosure of Information and Cost of Debt Capital. The researches between the Audit Fees revealing information transparency and the Connection with the costs of debt capital were few. Before 2009，the rate of our Audit Fees of the Active disclose Audit Fee by the Listed (cabinet) companies is much lower. After 2009，our Audit revealing method of the public funds can be revealed by either using the currency or the Level distance mode and the number of the listed (cabinet) c
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Liu, Hsueh-Ju, and 劉學儒. "The Empirical Study of Relationship between Information Transparency and the Cost of equity Capital." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/86875821009360868329.

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碩士<br>中國文化大學<br>會計研究所<br>92<br>The information transparency is one of important structure for the corporate gov-ernance, the information transparency can reduce the information asymmetry between insider and outsider of the enterprise, reconstructs investor''s confidence, strengthen the corporate governance, reduces the cost of capital. For measuring the information transparency, the past research mostly took the an-nual report as a main body, but less took other communicators reporting information for measuring, but the nowadays internet has became the newly risen communicators re-p
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Yang, Ya-Chu, and 楊雅筑. "Market Transparency Effect on Liquidity, Volatility and Trading Cost: Empirical on Limited Order Book." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/45792605758520769105.

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碩士<br>淡江大學<br>財務金融學系碩士班<br>96<br>In order to elevate market transparency of the information, Taiwan Stock Exchange Corporation (TSEC) started to disclose the best five bids and asks quotations in January 2, 2003. We apply the structural model of Sandas (2001) and use the data of limit order book from TSEC. The empirical mothodology is based on GMM method and the research sample is divided into two different periods. Finally, we also use Panel Data model to observe the relationship between estimated parameter, volatility and liquidity. The empirical results represent that market order flow
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Zhao, Chuan-Hao, and 趙川豪. "The Impact of Corporate Governance on Cost of Capital: Taking Account of Information Transparency." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/39710910351604641684.

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碩士<br>中國文化大學<br>會計學系<br>100<br>This study aims to examine the relationship among corporate governance, information discourse and cost of capital. To address this issue, we use listed companies from the electronics industry in the period from 2006 to 2010. Our results show that voluntary disclosure level is negatively associated with cost of capital, implying that investors welcome firms to have more voluntary disclosures. In addition, this study demonstrates that information transparency level negatively affects the relationship of corporate governance with cost of capital, indicating that fir
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Jian-GuoXiong and 熊建國. "The Effects of Geographic Diversification and Information Transparency on the Cost of Equity Capital." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/d859r2.

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碩士<br>國立成功大學<br>財務金融研究所<br>103<br>This paper is mainly a study of geographic diversification and information transparency on firm cost of equity capital. Our primary data are all from the DataStream database and the I/B/E/S database. After merging all the variables and deleting any abnormal values, we ultimately have 7,934 firm-year observations from 2002 to 2013 globally. Our first regression results showed that geographic diversification will increase the cost of equity capital. This indicates that the benefits of diversified companies are less than the costs. It also reminds diversified fir
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Hu, Sin-Fan, and 胡馨方. "A Study of Association among Earnings Quality, Voluntary Information Transparency and Cost of Capital." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/44371396115057436679.

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碩士<br>中國文化大學<br>會計研究所<br>96<br>To strengthen Taiwan’s enterprise information disclosure and corporate gov-ernance the Securities and Futures Institute(SFI) implemented an information dis-closure and evaluation system for all publicly traded and Over-the-Counter(OTC) companies listed in Taiwan Securities and Exchange Commission(TSEC) and it has published the results of information disclosure and evaluation since 2003. This study by empirical approach to investigates voluntary disclosure and earnings quality effects on the cost of equity capital to understand whether greater information trans-
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CHEN, CHAO-YU, and 陳昭宇. "An Empirical Study on the Relationship between Performance and Information Transparency and between Cost of Debt and Information Transparency in the International Financial Institutions." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/27391817130690778080.

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碩士<br>國立臺灣大學<br>會計學研究所<br>94<br>Information which corporations disclose would help owners assess the corporations’ operation. The more information disclose, the more possibility the managers would be supervised. So managers would make the best benefit for company to maintain their position and reputation. According to signaling theory, good financial institutions would actively disclose information to eliminate investors’ and debtors’ doubt, and borrow the cheaper debt. This research uses international financial institutions as research examples to investigate the relationship between perform
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Kao, Chia-Sui, and 高嘉穗. "The Impact of Information Transparency on the Cost of Capital and the Value of Company." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/8r2j63.

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碩士<br>國立虎尾科技大學<br>經營管理研究所<br>97<br>With adopting XBRL for financial reporting on the web, business can eventually find a “common financial reporting language” among regions or nations which can increase communication of financial information, improve efficiency of information search and process, and strengthen transparency of financial information. This study empirically explores whether adopting XBRL can increase information transparency and lower cost and higher value of capital for business. The results of this study show that with adopting XBRL cost of debt is significantly lower and highe
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Tsai, Jeng-Da, and 蔡政達. "The Research of the Relationship between Information Transparency and Cost of Debt, Enterprise’s Ownership Structure." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/76102013303175010420.

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碩士<br>國立成功大學<br>會計學系碩博士班<br>97<br>With the expansion of the financial tsunami, the global economics has been suffering a great recession, and it highlights the problems of investors’ ignorance of the investment risks and the adequacy of enterprises’ information transparency. To increase the degree of Taiwanese enterprises’ information transparency and to provide investors with a basis for identifying enterprises’ information transparency, the Securities and Futures Institute (SFI) consults internationally-renowned ranking institutes to establish the Information Transparency and Disclosure Rank
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Lin, Chen Wu Po, and 陳吳柏霖. "Earnings Transparency and Cost of Capital -The Cases of Listed companies and OTC companies in Taiwan." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/5546hf.

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碩士<br>東吳大學<br>會計學系<br>103<br>In recent years, domestic and foreign companies malpractice continue to occur. The main problem in information quality of financial statements is considered the merits of more volatility in capital markets. In various factors like earning quality, company management whether to use discretionary accruals to achieve earnings manipulation on the financial statements, or asymmetric information will affect cost of capital of companies. In other words, that is the expected return required by investors. The study is discussion on earnings transparency and cost of capi
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Lin, Yi-Ru, and 林憶茹. "The Impact of Information Transparency of the Listed Companies in Taiwan on the Cost of Equity Capital." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/22ck7z.

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碩士<br>國立虎尾科技大學<br>經營管理研究所<br>100<br>In recent years, there are many financial scandals happening in Taiwan and foreign countries, like Enron, that make the global stock markets unrest. Investors are lack of confidence to the capital market and requesting to disclosure information. To break the information asymmetry between companies and investors, Securities and Futures Institute has been governing corporations actively, fixing laws and regulations to improve the transparency of information. Securities and Futures Institute will announce information disclosure rank of companies which join the
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Shen, Yi-Ching, and 沈宜慶. "An Empirical Study of the Relationship between Corporate Information Transparency and the Capital Cost of Issuring Bonds." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/49290520974046960993.

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碩士<br>淡江大學<br>會計學系<br>90<br>The business information of transparency and disclosure reports in whole world were presented by Standard and Poor, a national credit rating company. After Asia had been collapsed by financial storm from 1997 to 1998, so Asian nations that devoted to improve business information of transparency and disclosure. In contrast, information transparency of Taiwan’s business was the worst according to this report because it may be hurt lightly in Taiwan then. The purposes of our study are to provide evidences of which business information disclosures trade off effect and p
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Chen, Yung-Nien, and 陳泳年. "Affected factors of the cost of debt─from the perspective of board members’ background and transparency of environmental information." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/3h8yhk.

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碩士<br>淡江大學<br>會計學系碩士班<br>103<br>This study investigated the private sectors in China, in addition to financial information and the non-financial information (for example: a board member and corporate environmental information transparency background), which will affect the debt financing costs. During the study period of year 2008 to 2011, Shenzhen and Shanghai Stock Exchange in China have issued corporate social responsibility (CSR) report listed A shares of private companies as a sample, which are adopted bytwo-stage least squares regression analysis method. The results show that in China, t
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Hung, Yu-Ching, and 洪于晴. "An Empirical Study of the Relationship between the Changes of Information Disclosure and Transparency Ranking and the Firms’ Cost of Capital." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/32394061840603941279.

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碩士<br>國立臺北大學<br>會計學系<br>96<br>Since the Enron fraud occurred, the authorities and investors become more concerned about the issues of information transparency and if corporate governance mechanism can alleviate this problem. In 2003, the Securities and Futures Institute (“SFI”), entrusted by the Taiwan Stock Exchange Corporation (“TSEC”) and the Gre Tai Securities Market (“GTSM”), launched “Information Disclosure and Transparence Ranking System”(IDTRS). This was the first independent institute to rank the disclosure level of listed companies. The SFI hoped that this system can improve the comp
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Sun, Ren-Feng, and 孫任鋒. "A Low Cost Transparent Traversal Method for NAT." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/70538141231426578584.

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碩士<br>國立中興大學<br>資訊科學與工程學系所<br>98<br>Network Address Translation (NAT) technology is used to solve the shortage problem of IPv4 address. In general, the NAT has the property of avoiding the external device to access the device located behind the NAT. This induces that the devices located on the both sides of NAT cannot be communication normally based on the existing Internet protocol. Thus, there are many Client-Server applications cannot be operation smoothly under this architecture such as the FTP, Web and Telnet. Moreover, this architecture has been as an obstacle for the most popular curren
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