scholarly journals Conditional Accounting Conservatism Lessens the Cost of Capital: Evidence from Non-Financial Sector of Pakistan

2019 ◽  
Vol 4 (2) ◽  
pp. 42-49
Author(s):  
Naveed Razzaq
Keyword(s):  
Cost Of Capital ◽  
Financial Sector ◽  
Accounting Conservatism ◽  
The Cost

scholarly journals The Cost of Capital of the Financial Sector

2015 ◽  
Author(s):  
Tobias Adrian ◽  
Evan Friedman ◽  
Tyler Muir
Keyword(s):  
Cost Of Capital ◽  
Financial Sector ◽  
The Cost

scholarly journals Impact of Corporate Governance on the Cost of Capital: Empirical Evidence from the Non-Financial Sector of Pakistan

2021 ◽  
Vol 7 (2) ◽  
pp. 477-489
Author(s):  
Muhammad Bilal Ijaz ◽  
Muhammad Naveed ◽  
Hassan Raza
Keyword(s):  
Economic Growth ◽  
Corporate Governance ◽  
Cost Of Capital ◽  
Financial Sector ◽  
Political Connections ◽  
Board Independence ◽  
Data Set ◽  
Ceo Duality ◽  
Board Committees ◽  
The Cost

Purpose: The study looked at the effect of corporate governance on the cost of capital of firms in Pakistan's non-financial sector. Design/Methodology/Approach: The study sample is comprised of balanced data set of 175 non-financial companies listed on the Pakistan Stock Exchange between 2008 and 2018. The study used the dynamic panel GMM estimator technique. Findings: The findings revealed that an increase in the number of directors, board independence, CEO duality, and inflation negatively influence the cost of capital. On the other hand, the increase in institutional holdings increased the cost of capital. In addition, it is discovered that board committees, political connections, and economic growth do not affect the cost of capital Implications/Originality/Value:  When board size, CEO duality, board independence, and inflation increased, the cost of capital decreased in Pakistan's non-financial sector. Furthermore, board committees, political connections, company leverage, and economic growth do not affect the cost of capital in Pakistan's non-financial sector. In comparison, an increase in institutional shareholding increased the cost of capital in Pakistan's non-financial sector.

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
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