نتایج جستجو برای: capital cost

تعداد نتایج: 461126  

ژورنال: حسابداری مالی 2019

    The purpose of this study is to investigate the effect of a new measure of risk, the earnings downside risk on capital costs, and comparing the incremental information content of this measure to other risk metrics. accordingly, two hypotheses were defined and the effect of the earnings downside risk on the cost of capital as well as the information content of this measure in relation to the...

ژورنال: حسابداری مالی 2019

Abstract: Information flow is a key parameter in an economic activity and acts as a key factor in the emergence, stability and efficiency of capital markets. The purpose of this paper is to investigate the effect of disclosure quality on the value of information and changes in the quality of accounting information. For this purpose, the data of the companies listed in the Tehran Stock Exchange ...

One of the important preconditions for economic growth and development is the provision of capital; each society needs to provide an environment to attract foreign and domestic investment. But despite the rich revenues of oil in OPEC member countries, their business environments are largely confronted with the domestic Capital Flight and reluctance of foreign investors to invest. The purpose of...

2014
John E. Core Rodrigo S. Verdi

Abstract This paper examines whether and how inside ownership mediates the relation between disclosure quality and the cost of capital. Both ownership and more transparent reporting have the potential to align incentives between managers and investors thereby reducing systematic risk. Employing a large global sample across 35 countries over the 1990 to 2004 period, we show that countrylevel dis...

2010
Thomas Secrest Robert Burney

The traditional textbook method of calculating a corporation’s cost of debt capital tends to minimize the practical process used to arrive at that cost. This is particularly true if the corporation has issued a coupon bond at either premium or discount. The theoretical before-tax cost of debt is easily calculated and does include the amortization of the discount or premium, but the significance...

Journal: :trauma monthly 0
javad vatani department of occupational health, school of public health, international campus, tehran university of medical sciences, tehran, ir iran gebraeil nasl saraji department of occupational health, school of public health, international campus, tehran university of medical sciences, tehran, ir iran; department of occupational health, school of public health, international campus, tehran university of medical sciences, tehran, ir iran. tel: +98-9121182069, fax: +98-2188951390 abolghasem pourreza department of health management and economics, school of public health, tehran university of medical sciences, tehran, ir iran mahmood salesi trauma research center, baqiyatallah university of medical sciences, tehran, ir iran iraj mohammadfam department of occupational health, school of public health, hamedan university of medical sciences, hamedan, ir iran seyed abolfazl zakerian department of occupational health, school of public health, international campus, tehran university of medical sciences, tehran, ir iran

conclusions accidents resulting in death, total disability, and partial disability impose a huge cost burden on society, whereas the employer will bear a relatively low cost. this is because of society’s health, treatment, and welfare systems available for treatment and rehabilitation of injured employees and their families. background occupational accidents represent one of the major problems ...

2000
Ran Barniv Joanne Healy

Our study examines the impact of the capital prospective payment system (CPPS), implemented by Medicare in 1991, on capital expenditures and cost-e€ective behavior of non-proprietary hospitals. As noted in the paper, we use audited ®nancial statement data for a large national sample of hospitals. Univariate analyses demonstrate a statistically signi®cant decline in capital expenditures in the y...

Journal: :The Quarterly Journal of Economics 1979

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