...Abdelmajid Hmaittane; Kais Bouslah; Bouchra M’Zali Purpose This paper aims to examine whether corporate social responsibility influences the cost of equity capital of firms operating in controversial industry sectors. Design/methodology/approach This paper computes the ex-ante cost of equity...

...Fei Han; Haihong He Purpose The purpose of this paper is to examine the cost of equity capital for foreign firms listed in the US stock exchanges during 2004‐2009, a period that the Securities and Exchange Commission (SEC) shifted from requiring foreign issuers to comply with the US GAAP...

...Raf Orens; Walter Aerts; Nadine Lybaert Purpose This paper seeks to examine the association between a firm's extent and precision of customer value disclosure and its implied cost of equity capital. In addition, it aims to investigate whether industry competition intensity attenuates...