...Cyrine Mhiri; Aymen Ajina Purpose This paper aims to empirically investigate the impact of Sustainable Development Goals (SDGs) performance on the cost of equity for US companies. Design/methodology/approach This study analyzes a balanced panel of 337 US companies over the period 2015–2021...

... by market capitalisation listed on the Hanoi and Ho Chi Minh stock exchanges as of 31 December 2023, this study applies regression models to examine how sustainability disclosure influences the cost of debt (COD), cost of equity (COE) and the weighted average cost of capital (WACC) over the period from 2021...

...Phung Anh Thu; Pham Quang Huy Purpose The research aims to provide empirical evidence on the relationship between financial statement comparability (FSC) and cost of equity (COE) in an emerging market. Design/methodology/approach Specifically, this study examines the relationship between FSC...

...Malik Muneer Abu Afifa; Isam Saleh; Maen Al-Zaghilat; Nawaf Thuneibat; Nha Minh Nguyen Purpose This study aims to investigate the direct nexus between board characteristics, corporate social responsibility (CSR) disclosure and the cost of equity capital (CEQ). This is done by using agency theory...

...Aitzaz Ahsan Alias Sarang; Asad Ali Rind; Mamdouh Abdulaziz Saleh Al-Faryan; Asif Saeed Purpose This study aims to examine whether information asymmetry (IA) mediates the relationship between women directors and the cost of equity (COE). Specifically, this study posits that women directors tend...

...Ahmad Abdollahi; Mehdi Safari Gerayli; Yasser Rezaei Pitenoei; Kamran Mohammad Hasani; Fatemeh Riahi Purpose A long history of literature has considered the role of information risk in determining the cost of equity. The question that has remained unanswered is whether information risk plays any...

...Rim Zouari-Hadiji; Yamina Chouaibi Purpose This paper aims to examine the effect of the corporate ethical approach on the cost of equity capital. This study is conducted on a large international sample on behalf of the world’s most engaged firms from an ethical point of view in 2015. Design...

... of the service and oil sectors, which in relative terms have shrunk the contribution of the agricultural sector, though in absolute terms the sector has been expanding Cost of debt Cost of equity Developing country Audit quality M41 M42 G31 O55 20 03 2017 26 09 2017 16 11...