The effect of carbon dissemination on cost of equity
Sign Up to like & getrecommendations! Published in 2019 at "Business Strategy and the Environment"
DOI: 10.1002/bse.2310
Abstract: Bus Strat Env. 2019;28:1179–1198. Abstract This study examines whether firms can influence their cost of equity (COE) by broadly disseminating their carbon information over Twitter. We study firms' dissemination decisions of carbon information bydeveloping a… read more here.
Keywords: effect; carbon; carbon information; cost equity ... See more keywords
Labor protection, ownership concentration, and cost of equity capital: international evidence
Sign Up to like & getrecommendations! Published in 2019 at "Review of Quantitative Finance and Accounting"
DOI: 10.1007/s11156-019-00828-1
Abstract: In this study, we investigate how labor protection institutions and the presence of controlling shareholders interact to determine a firm’s cost of equity capital in an international setting. Our firm- and country-level analyses reveal that… read more here.
Keywords: labor; labor protection; cost equity;
Media reporting, carbon information disclosure, and the cost of equity financing: evidence from China
Sign Up to like & getrecommendations! Published in 2017 at "Environmental Science and Pollution Research"
DOI: 10.1007/s11356-017-8614-4
Abstract: By using Shanghai and Shenzhen A-share listed companies in heavy polluting industry as research object from 2009 to 2014, this paper examines the relationship between media reporting, carbon information disclosure, and the cost of equity… read more here.
Keywords: carbon information; information disclosure; cost equity;
The pricing of global temperature shocks in the cost of equity capital
Sign Up to like & getrecommendations! Published in 2021 at "Journal of International Financial Markets, Institutions and Money"
DOI: 10.1016/j.intfin.2021.101319
Abstract: Abstract Using an APT model where global temperature shocks are a systematically priced factor, the risk premium is significant and positive. Evidence is provided that positive exposure to temperature shocks is related to increasing CO2… read more here.
Keywords: global temperature; temperature; cost equity; temperature shocks ... See more keywords
Corporate Twitter use and cost of equity capital
Sign Up to like & getrecommendations! Published in 2021 at "Journal of Corporate Finance"
DOI: 10.1016/j.jcorpfin.2021.101926
Abstract: Abstract This paper investigates whether firms that communicate information on social media have a lower cost of equity capital. Using a hand-collected dataset comprising the full universe of all firms listed on the NYSE, AMEX… read more here.
Keywords: twitter; equity capital; cost equity;
Corporate tax avoidance and cost of equity capital: international evidence
Sign Up to like & getrecommendations! Published in 2019 at "Applied Economics"
DOI: 10.1080/00036846.2019.1706716
Abstract: ABSTRACT This study examines the association between firm’s tax avoidance activities and cost of equity capital across 17 countries. Consistent with the prior study based on the U.S. evidence, within strong investor protection countries, the… read more here.
Keywords: tax; firm tax; cost equity; tax avoidance ... See more keywords
Corporate social responsibility disclosure level, external assurance and cost of equity capital
Sign Up to like & getrecommendations! Published in 2018 at "Journal of Financial Reporting and Accounting"
DOI: 10.1108/jfra-12-2017-0112
Abstract: PurposeThis study aims to analyze whether corporate social responsibility (CSR) report characteristics, including disclosure level and external assurance, and reporting firms’ CSR performance, explain variation in cost of equity capital among CSR disclosers.Design/methodology/approachThe study uses… read more here.
Keywords: disclosure; equity capital; cost equity;
The sequential effect of CSR and COE: family ownership moderation
Sign Up to like & getrecommendations! Published in 2019 at "Social Responsibility Journal"
DOI: 10.1108/srj-09-2017-0179
Abstract: Purpose This paper aims to examine the sequential effect of cost of equity capital and corporate social responsibility (CSR) disclosure with family ownership as a moderating variable. Design/methodology/approach This empirical study examines samples of manufacturing… read more here.
Keywords: family ownership; csr; effect; cost equity ... See more keywords
Index Revisions, Stock Liquidity and the Cost of Equity Capital
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DOI: 10.1177/0972150918773005
Abstract: This study examines the stock liquidity and cost of equity capital (COEC) effects around the CNX Nifty index revisions during the period 1998–2011. To examine these effects, the inclusion (exclusion) firms are compared with their… read more here.
Keywords: stock liquidity; liquidity; cost equity;
Business Strategy and the Cost of Equity Capital: An Evaluation of Pure versus Hybrid Business Strategies
Sign Up to like & getrecommendations! Published in 2019 at "Journal of Management Accounting Research"
DOI: 10.2308/jmar-52171
Abstract: ABSTRACT We examine the effect of pure (product differentiation or cost leadership) versus hybrid (a mix of product differentiation and cost leadership) business strategies on the cost of equity ca... read more here.
Keywords: pure; versus hybrid; cost equity; business strategies ... See more keywords
Board of Directors Effectiveness, Voluntary Integrated Reporting and Cost of Equity: Evidence from OECD Countries
Sign Up to like & getrecommendations! Published in 2021 at "International Journal of Business and Society"
DOI: 10.33736/ijbs.3188.2021
Abstract: This study aims to examine the effect of the board of directors effectiveness on the level of integrated reporting disclosure. The study also examined the effect of the level of disclosure on integrated reporting on… read more here.
Keywords: directors effectiveness; integrated reporting; board directors; cost equity ... See more keywords