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 …

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 …

reporting frequency on information asymmetry and the cost of equity. Our results show that higher reporting frequency reduces … information asymmetry and the cost of equity, and they are robust towards considerations of the endogenous nature of firms …

We argue that audit quality has direct and indirect effects on the cost of equity capital. Direct effects are … indirect mitigating effect on the relation between the cost of equity capital and what would otherwise be viewed as aggressive … in addition to higher audit quality being associated with a direct reduction in the cost of equity capital, for the …

incorporate risk aversion, parameter uncertainty and/or time-varying costs of equity. Empirical papers that address the dynamics …

cost of equity capital. Since bitcoin prices skyrocketed in 2016, applications for blockchain technology rapidly increased … adoption is associated with accounting transparency and cost of equity capital. We find that firm’s blockchain adoption … contributes to increasing the accounting transparency and decreasing the cost of equity capital. The results provide policy …