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Capital budgeting practices: evidence from Sri Lanka
Nurullah, Mohamed; Kengatharan, Lingesiya - In: Journal of Advances in Management Research 12 (2015) 1, pp. 55-82
analyzed using appropriate statistical techniques. Findings – The results revealed that net present value (NPV) was the most … affects the use of the capital budgeting methods (NPV, IRR and PB) and incorporating risk tool (sensitivity analysis and … budgeting practices dominantly NPV, IRR and incorporating risk tool of sensitivity analysis although they were found to be …
Persistent link: https://www.econbiz.de/10014839941
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Capital budgeting practices in the Jordanian industrial corporations
Khamees, Basheer Ahmad; Al‐Fayoumi, Nedal; … - In: International Journal of Commerce and Management 20 (2010) 1, pp. 49-63
Purpose – The purpose of this paper is to provide additional empirical evidence about capital budgeting practices in an emerging economy. Design/methodology/approach – The study utilizes a questionnaire and interview to collect data from respondents. Findings – The results show that the...
Persistent link: https://www.econbiz.de/10014766405
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Corporate finance practices in Morocco
Baker, H. Kent; Jabbouri, Imad; Dyaz, Chaimae - In: Managerial Finance 43 (2017) 8, pp. 865-880
Purpose The purpose of this paper is to examine corporate finance practices in the frontier market of Morocco and compare the practices used by Moroccan companies to those in other countries. It focuses primarily on capital budgeting and real options. The study also examines whether corporate...
Persistent link: https://www.econbiz.de/10014941973
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The Firm's Cost of Capital, Its Effective Marginal Tax Rate, and the Value of the Government's Tax Claim
Rao, Ramesh K. S.; Stevens, Eric C - In: Topics in Economic Analysis & Policy 6 (2006) 1
Abstract This paper develops a theory of the firm's weighted average cost of capital (WACC) and the marginal tax rate … better WACC and marginal tax rate estimates can be generated, b) identifies the determinants of the firm's debt capacity in …
Persistent link: https://www.econbiz.de/10014587571
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Determinants of Business Fixed Investment: Evidence from German Firm-Level Data
Buettner, Thiess; Hoenig, Anja - In: Jahrbücher für Nationalökonomie und Statistik 236 (2016) 5, pp. 533-556
Abstract This paper employs a novel firm-level dataset that combines financial accounts of German firms with data from a business survey to shed new light on the demand for capital. The empirical analysis employs firm-specific indicators in order to explore the effects of sales, the cost of...
Persistent link: https://www.econbiz.de/10014609922
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Intellectual capital disclosure and corporate market value: does board diversity matter?
Anifowose, Mutalib; Abdul Rashid, Hafiz Majdi; Annuar, … - In: Journal of Accounting in Emerging Economies 7 (2017) 3, pp. 369-398
Purpose The purpose of this paper is to examine the relationship between IC disclosure and the corporate market value (CMV) of listed firms on the main board of Nigeria Stock Exchange and to test the moderating effect of religious and ethnic composition of board members on the relationship....
Persistent link: https://www.econbiz.de/10014839546
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Filling the gap and moving forward: a review of analytical and empirical studies of disclosure and cost of capital
Cai, Cynthia Weiyi - In: Journal of Accounting Literature 45 (2022) 1, pp. 130-153
Purpose The author in this paper identifies the gap between analytical and empirical studies regarding the relation between disclosure and cost of capital. Distinct from prior reviews, this paper focuses on the various assumptions of theoretical models and the insights and key results derived...
Persistent link: https://www.econbiz.de/10014839770
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A real effect across time: disclosure quality, cost of capital and profitability
Cai, Cynthia Weiyi - In: Journal of Accounting Literature 45 (2023) 1, pp. 154-189
Purpose In the presence of “real effects” of disclosure in a production economy, this research aims to investigate the link between disclosure and cost of capital relating to different time periods: namely the post-disclosure cost of capital (the cost of capital subsequent to disclosure),...
Persistent link: https://www.econbiz.de/10014839771
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Cost of capital of Islamic banking institutions: an empirical study of a special case
Shubber, Kadom; Alzafiri, Eid - In: International Journal of Islamic and Middle Eastern … 1 (2008) 1, pp. 10-19
Purpose – The paper's purpose is to ascertain how computing the cost of capital for Islamic banks may differ from the case of conventional ones. Design/methodology/approach – The published accounts of four major Islamic banks were analysed, so as to test the set hypotheses. Also, two surveys...
Persistent link: https://www.econbiz.de/10014826451
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Inventory financing in supply chains
Hofmann, Erik - In: International Journal of Physical Distribution & … 39 (2009) 9, pp. 716-740
Purpose – Against the background of the scanty knowledge about inventory financing in supply chains, the goal of this paper is to provide a conceptual explanation of the relevance and the implications of alternative inventory financing by a logistics service provider (LSP)....
Persistent link: https://www.econbiz.de/10014793775