...). This study examines the association between CSR reporting and firm value, financial performance, cost of capital and dividend policy. Design/methodology/approach A CSR disclosure index was manually constructed based on the Global Reporting Initiative ( GRI ) Standards and applied to a balanced panel...

...Hu Dan Semba; Yoshinori Shimada Purpose This study aims to investigate the economic consequences of increased information disclosure from the disclosure of key audit matters (KAMs) in audit reports, particularly on firms’ cost of capital (measured as the implied cost of equity). This study also...

.../methodology/approach The study analyzes firms from Brazil, Chile, Mexico and Peru between 2004 and 2023. Expected earnings growth relies on analysts’ earnings per share forecasts, the discount rate on the implied cost of capital and investor sentiment is measured at the firm level. Findings The findings...

... of the findings, this study incorporates alternative cost of capital measures, propensity score matching and instrumental variable estimation. Findings IR quality negatively influences the cost of capital. Additional analysis shows that this negative impact is more pronounced in profitable firms and firms...

...Huu Cuong Nguyen; Hien Khanh Duong Purpose This study aims to investigate the relationship between sustainability reporting and the cost of capital among Vietnamese firms using the Global Reporting Initiative (GRI) standards. Design/methodology/approach Using a sample of the 100 largest firms...

... 22 02 2024 29 04 2024 04 08 2024 04 09 2024 05 09 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Financial statement comparability Accounting comparability Cost of equity Cost of capital Emerging economy...

... Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only FICE Hybrid financial instruments Leverage Cost of capital Effective tax-rate Value relevance The accounting treatment of financial instruments with characteristics of equity (FICE) is one of the most...

...Nawar Boujelben; Manal Hadriche; Yosra Makni Fourati Purpose The purpose of this study is to examine the interplay between integrated reporting quality (IRQ) and capital markets. More specifically, the authors test the impact of IRQ on stock liquidity, cost of capital and analyst forecast accuracy...

...Malik Muneer Abu Afifa; Mustafa Saadeh Purpose This paper aims to investigate the relationship between voluntary disclosure and the cost of capital as a direct relationship and as an indirect relationship mediated by information asymmetry. It provides evidence from Jordan as a developing economy...

... responsibility Voluntary disclosure Cost of Capital Voluntary assurance Over the past 15 years, accounting studies have examined aspects of corporate social responsibility (CSR) reporting and their associations with cost of equity capital. Since the emergence of this stream of literature in 2001, CSR...