The decision-making process regarding cash allocation, especially in times of recession, is
somewhat challenging. Thus, the aim of this study is to evaluate the effects of the financial …

Evidence is mixed regarding the economic benefits achieved by companies hiring large
firms to audit their financial statements. The studies approaching this theme concentrate …

This study aimed to investigate the simultaneous impact of information quality and quantity
on the cost of equity capital for Brazilian firms listed on the B3 from 2011 to 2021. We also …

Este estudo teve como objetivo investigar o impacto simultâneo da qualidade e da
quantidade de informações sobre o custo de capital próprio das empresas brasileiras …

El objetivo del artículo consiste en correlacionar los resultados de investigaciones empíricas
que miden el impacto de la adopción de las NIIF sobre el costo de capital propio, a partir de …

Objective: The objective of this study is to analyze the effects of the financial constraints on
cash management of the Brazilian sugarcane industry. Method: Fixed-effects panel …

Capital cost is understood as the expected returns on investments made in the company by
investors (Besley, Brigham, y Gomez, 2001). This indicator can be affected by the change in …