Costs of equity and earnings attributes

J Francis, R LaFond, PM Olsson… - The accounting …, 2004 - publications.aaahq.org
… to determine which earnings attributes matter most to … earnings attributes, identify whether
earnings attributes have distinct cost of equity effects (as opposed to a subset of the attributes

Earnings attributes and the cost of equity capital: the case of Tunisian companies

S Sebai, M Messai, F Jouini - Afro-Asian Journal of Finance …, 2015 - inderscienceonline.com
cost of equity capital and the earnings attributes in the Tunisian context. Actually, we measured
the cost of equity … relationship between the cost of equity and earning attributes (which …

The association between earnings quality and the cost of equity capital: Evidence from the UK

Y Eliwa, J Haslam, S Abraham - International review of financial analysis, 2016 - Elsevier
… the association between earnings quality and the cost of equity in the United … earnings
quality. In addition to examining the relationship between earnings attributes and the cost of equity

The effect of management earnings forecast characteristics on cost of equity capital

KC Rakow - Advances in accounting, 2010 - Elsevier
… is negatively related to cost of equity capital even after controlling for earnings quality, beta,
size, … about the relation between management earnings forecasts and cost of equity capital. …

Earnings smoothness, average returns, and implied cost of equity capital

J McInnis - The Accounting Review, 2010 - publications.aaahq.org
… smooth earnings paths lead to a lower cost of equity capital, I find no relation between earnings
… In other words, owners of firms with volatile earnings are not compensated with higher …

[PDF][PDF] The influence of earnings quality and liquidity on the cost of equity

MF Hsu, J Yu - International business research, 2015 - pdfs.semanticscholar.org
earnings quality and the cost of equity. … earnings quality and the cost of equity for Taiwan's
listed companies and find the poor earnings quality is associated with higher cost of equity, …

Audit quality attributes, client size and cost of equity capital

GD Fernando, AM Abdel‐Meguid… - Review of Accounting and …, 2010 - emerald.com
cost of equity capital. Second, we find that these results are driven by small clients, suggesting
that audit quality attributes … effect of audit quality attributes on cost of equity capital of client …

The Effect of Earnings Quality on the Cost of Equity

SA Ali, M Al-Debi'e, M Abu-Nassar - Jordan Journal of Business …, 2011 - archives.ju.edu.jo
… effect of earnings attributes on the cost of equity using 422 … earnings attributes. The results
of the study show that, in general, earnings quality affects the cost of equity and that earnings

[PDF][PDF] The impact of earnings quality on cost of equity to improve the investment decisions: An applied study on the Saudi Stock Market

MN Bekheet, FAA Faramawi… - International Journal of …, 2019 - researchgate.net
… the relationship between cost of equity and earnings quality in … We used different earnings
attributes to measure earnings … to test the influence of earnings attributes on cost of equity. …

Earnings quality and the cost of equity capital: evidence on the impact of legal background

AH Ahmed, Y Tahat, Y Eliwa, B Burton - International Journal of …, 2021 - emerald.com
… This paper aims to examine the association between the cost of equity capital and earnings
quality, contextualised via tests that incorporate the potential for moderating effects around …