Accounting Conservatism and the Cost of Capital: An International Analysis

2015 ◽  
Vol 42 (5-6) ◽  
pp. 555-582 ◽  
Author(s):  
Xi Li
Keyword(s):  
Cost Of Capital ◽  
Accounting Conservatism ◽  
The Cost

scholarly journals The Impact of Accounting Conservatism and Voluntary Disclosure on the Cost of Capital of Industrial Companies in Jordan

2017 ◽  
Vol 6 (1) ◽  
pp. 102 ◽  
Author(s):  
Heba S Warad ◽  
Prof. Dr. Mamoun M Al-Debi'e
Keyword(s):  
Voluntary Disclosure ◽  
Small Firms ◽  
Cost Of Capital ◽  
Negative Impact ◽  
Accounting Conservatism ◽  
Full Sample ◽  
Industrial Companies ◽  
Significant Negative Impact ◽  
The Cost ◽  
The Impact

This study aims at examining the impact of accounting conservatism and voluntary disclosure on the cost of capital of industrial companies in Jordan during the period (2009-2013). Panel OLS regression analysis was employed to test the hypotheses of the study. The results of the full sample model revealed that accounting conservatism and voluntary disclosure have significant negative impacts on the firms’ cost of capital.Furthermore, the results of the sub-samples which distinguish between large and small, as well as between high and low leverage firms showed that the sub-sample of large and small firms conforms to the full sample results.  Across the sub-sample of high leverage firms, the results showed that only voluntary disclosure has a significant negative impact on the firm’s cost of capital. On the other hand, only accounting conservatism has a significant negative impact on the firm’s cost of capital across the sub-sample of low leverage firms. 

Accounting conservatism and the cost of bank credit in Brazil

2013 ◽  
Vol 10 (1) ◽  
pp. 27-48 ◽  
Author(s):  
Giovani Antonio Silva Brito ◽  
Eliseu Martins
Keyword(s):  
Accounting Conservatism ◽  
Bank Credit ◽  
The Cost

An Introduction to the Cost of Capital

2010 ◽  
Author(s):  
Ignacio Velez-Pareja ◽  
Joseph Tham
Keyword(s):  
Cost Of Capital ◽  
The Cost

Institutional Investors, Private Information, and the Cost of Capital

2011 ◽  
Author(s):  
Huong Giang (Lily) Nguyen ◽  
Xiangkang Yin ◽  
Luong Hoang Luong
Keyword(s):  
Private Information ◽  
Institutional Investors ◽  
Cost Of Capital ◽  
The Cost

Quotes, Trades and the Cost of Capital

2017 ◽  
Author(s):  
Ioanid Rosu ◽  
Elvira Sojli ◽  
Wing Wah Tham
Keyword(s):  
Cost Of Capital ◽  
The Cost
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