... 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...

... Licensed re-use rights only Financial statement comparability Accounting comparability Cost of equity Cost of capital Emerging economy G32 M40 Financial statement comparability (FSC) plays a crucial role in enhancing the quality of financial statements (Liu et al., 2023...

... 01 2024 30 05 2024 06 08 2024 21 08 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only FICE Hybrid financial instruments Leverage Cost of capital Effective tax-rate Value relevance Additionally, we investigate how...

...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...

... Licensed re-use rights only Corporate social responsibility Voluntary disclosure Cost of Capital Voluntary assurance 09 12 2017 23 03 2018 31 03 2018 Finally, I jointly examine CSR disclosure level, external assurance and CSR performance, and their associations with cost...