scholarly journals The Complementarity between Segment Disclosure and Earnings Quality, and Its Effect on Cost of Capital*

2009 ◽  
Author(s):  
Belen Blanco ◽  
Juan Manuel García Lara ◽  
Josep A. Tribo
Keyword(s):  
Cost Of Capital ◽  
Earnings Quality ◽  
Segment Disclosure

Segment Disclosure and Cost of Capital

2012 ◽  
Author(s):  
Belen Blanco ◽  
Juan Manuel García Lara ◽  
Josep A. Tribo
Keyword(s):  
Cost Of Capital ◽  
Segment Disclosure

Sarbanes‐Oxley Act, perceived earnings quality and cost of capital

2009 ◽  
Vol 8 (3) ◽  
pp. 216-231 ◽  
Author(s):  
Hsihui Chang ◽  
Guy D. Fernando ◽  
Woody Liao
Keyword(s):  
Cost Of Capital ◽  
Earnings Quality ◽  
Sarbanes Oxley

Earnings Quality, Insider Trading, and Cost of Capital

2005 ◽  
Vol 43 (5) ◽  
pp. 651-673 ◽  
Author(s):  
DAVID ABOODY ◽  
JOHN HUGHES ◽  
JING LIU
Keyword(s):  
Insider Trading ◽  
Cost Of Capital ◽  
Earnings Quality

The relation between segment disclosure and earnings quality

2014 ◽  
Vol 33 (5) ◽  
pp. 449-469 ◽  
Author(s):  
Belen Blanco ◽  
Juan M. García Lara ◽  
Josep Tribó
Keyword(s):  
Earnings Quality ◽  
Segment Disclosure

Segment Disclosure and Cost of Capital

2015 ◽  
Vol 42 (3-4) ◽  
pp. 367-411 ◽  
Author(s):  
Belen Blanco ◽  
Juan M. Garcia Lara ◽  
Josep A. Tribo
Keyword(s):  
Cost Of Capital ◽  
Segment Disclosure

scholarly journals CSR DISCLOSURE AND COST OF CAPITAL : THE MEDIATING ROLE OF EARNINGS QUALITY

2021 ◽  
Vol 16 (2) ◽  
pp. 223
Author(s):  
Chaerunnisa . ◽  
Tri Lestari ◽  
Windu Mulyasari
Keyword(s):  
Cost Of Capital ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Linear Regression Analysis ◽  
Cost Of Debt ◽  
Global Reporting Initiative ◽  
Cost Of Equity ◽  
Mediating Role ◽  
Csr Disclosure ◽  
The Cost

<p><em>This study aims to analyze the effect of CSR disclosure on the cost of capital with earnings quality as mediating variable. CSR disclosure was measured by Global Reporting Initiative (GRI) Standards. The cost of capital was measured by the cost of equity and the cost of debt. Meanwhile, earnings quality was measured by absolute abnormal accruals. The population of this research is mining companies listed on the Indonesia Stock Exchange period 2017-2019. Based on the purposive sampling method, the samples chosen are 32 companies with a total sample of 96 data. This study used multiple linear regression analysis using SPSS 25 version software and path analysis using the Sobel online calculator. This study showed that CSR disclosure has a direct negative effect on the cost of equity but does not affect the cost of debt. Firms with better CSR disclosure have better earnings quality. Earnings quality does not affect both costs of capital proxies. Earnings quality does not have a mediating role in the effect of CSR disclosure on both costs of capital proxies. </em></p>

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