equity capital of Brazilian public companies in the period of 2000-2011. Given the multidimensionality of accounting … equity cost of capital, based on Li (2010), suggest a reduction in the cost of capital of around 7 basis points for companies …

Adopting IFRS or USGAAP - Has the Expected Cost of Equity Capital Really Decreased?" Holger Daske offers an accounting based …

This paper studies the joint effect of conservatism and aggregation on the cost of equity capital and the e fficiency … of debt contracts. In the model, a firm's two assets are valued at either the lower-of-cost-or-market or fair value and … the accounting report aggregates the value of the two assets. While the process of aggregation leads inevitably to a loss …

This paper deals with the impact of voluntary strategy disclosure in management reports on the cost of equity capital …-collected strategy disclosure scores. We find that higher disclosure levels are, on average, associated with lower cost of equity capital …

This paper uses analysts' forecasts to estimate a share's equity duration, a measure of a company's average cash …-flow maturity. We find that short duration equity is associated with high expected and realized returns, which cannot be attributed … to the shares' systematic risk exposure as implied by the market beta. Instead, we show that equity duration is a priced …

cost of equity capital for the Malaysian listed firms over the period of 2000-2007. We find that there is a negative … equity capital using implied cost of equity capital estimates. These findings suggest that those firms in emerging markets …

We examine the associations between the cost of equity capital and two audit committee characteristics: 1) average … empirical results show that the cost of equity capital is lower in U.S. firms with higher average audit committee members' age … of equity capital. We also find that age could be another proxy for audit committee members' experience. Our findings …

equity capital. Their results suggest that firms with higher reporting frequency (e.g., firms reporting quarterly as opposed … to annually) have lower information asymmetry and a lower cost of equity capital. In this discussion, I expand on FKZ by …

This paper studies the joint effect of conservatism and aggregation on the cost of equity capital and the efficiency of … debt contracts. In the model, a firm's two assets are valued at either the lower-of-cost-or-market or fair value and the … accounting report aggregates the value of the two assets. While the process of aggregation leads inevitably to a loss of …