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Advanced Search Results For "CAPITAL costs"

1 - 10 of 25,154 results for
 "CAPITAL costs"
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Is R&D Really That Special? A Fixed‐Cost Explanation for the Empirical Patterns of R&D Firms†.

Publication Type:Academic Journal

Source(s):Contemporary Accounting Research. Mar2022, Vol. 39 Issue 1, p721-749. 29p.

Abstract:RÉSUMÉ: La RD est‐elle vraiment si spéciale? Une explication basée sur les coûts fixes des modèles empiriques d'entreprises de RD Cette étude propose une explication de la relation positive entre la RD, les résultats futurs et les rendements boursiers ...

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Does Corporate Investment Respond to the Time-Varying Cost of Capital? Empirical Evidence.

Publication Type:Academic Journal

Source(s):Journal of Financial & Quantitative Analysis. Mar2022, Vol. 57 Issue 2, p629-668. 40p.

Abstract:I examine whether the time-varying cost of capital is considered in firms' capital budgeting decisions. For this test, I measure the conditional cost of equity using individual equity option prices. I find that corporate investment responds negatively ...

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Inventory Policy Choice and Cost of Debt: A Private Debtholders' Perspective.

Publication Type:Academic Journal

Source(s):Journal of Accounting, Auditing & Finance. Jan2022, Vol. 37 Issue 1, p229-258. 30p. 9 Charts.

Abstract:Prior research suggests that last-in-first-out (LIFO) inventory policy produces higher accruals quality than first-in-first-out (FIFO), leading to lower information risk for LIFO firms. Equity investors, in turn, price lower information risk by giving ...

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Corporate Pension Payment System under the Constraints of Cost of Capital: An Empirical Study.

Publication Type:Academic Journal

Source(s):Discrete Dynamics in Nature & Society. 4/23/2022, p1-12. 12p.

Abstract:Reducing the cost of capital is an effective way to increase stockholders' wealth and can also constrain the amount of corporate pension payments. This paper, taking the companies listed on A-share market during the year from 2008 to 2019 as samples, e...

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Quoting Activity and the Cost of Capital.

Publication Type:Academic Journal

Source(s):Journal of Financial & Quantitative Analysis. Dec2021, Vol. 56 Issue 8, p2764-2799. 36p.

Abstract:We study the quoting activity of market makers in relation to trading, liquidity, and expected returns. Empirically, we find larger quote-to-trade (QT) ratios in small, illiquid, or neglected firms, yet large QT ratios are associated with low expected ...

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The Cost of Capital for Banks: Evidence from Analyst Earnings Forecasts.

Publication Type:Academic Journal

Source(s):Journal of Finance (John Wiley & Sons, Inc.). Oct2022, Vol. 77 Issue 5, p2577-2611. 35p.

Abstract:We extract cost of capital measures for banks using analyst earnings forecasts, which we show are unbiased. We find that the cost of equity and the cost of debt decrease in the Tier 1 ratio, whereas total cost of capital is uncorrelated with the Tier 1...

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Global Diversification and the Cost of Equity.

Publication Type:Academic Journal

Source(s):Review of Pacific Basin Financial Markets & Policies. Sep2022, Vol. 25 Issue 3, p1-17. 17p.

Abstract:The conventional view in the standard finance textbooks is that organizational form does not matter for a firm's cost of capital because firm diversification reduces only idiosyncratic risk and not systematic risk. In this study, we investigate the eff...

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Evaluating Regulatory Reform: Banks' Cost of Capital and Lending.

Publication Type:Academic Journal

Source(s):Journal of Money, Credit & Banking (John Wiley & Sons, Inc.). Aug2022, Vol. 54 Issue 5, p1313-1367. 55p.

Abstract:We examine the effects of regulatory changes on banks' cost of capital and lending. Since the passage of the Dodd–Frank Act, the value‐weighted CAPM cost of capital for banks has averaged 10.5% and declined by more than 4% on a within‐firm basis relati...

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Does relative (absolute) efficiency affect capital costs?

Publication Type:Academic Journal

Source(s):Annals of Operations Research. Aug2022, Vol. 315 Issue 2, p1037-1060. 24p.

Abstract:In this paper, we examine the effect of relative/absolute firm efficiency on weighted average cost of capital (WACC). Using a sample of Korean listed firms, we find that WACC is negatively associated with relative firm efficiency (operational performan...

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The use of investment decision techniques and tools in practice in a frontier market: Evidence from Ghana.

Publication Type:Academic Journal

Source(s):Managerial & Decision Economics. Sep2022, Vol. 43 Issue 6, p1748-1763. 16p.

Abstract:We apply a survey approach to investigate investment decision techniques and tools in practice among listed firms in Ghana. We find that chief financial officers (CFOs) consider the payback period the most used capital budgeting tool, which is not in l...

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