Accrual Quality, Cost of Debt, and Credit Spread and Loss

M Tavakoli Baghdadabad - Asia-Pacific Financial Markets, 2024 - Springer
Our study presents a method to dissect bond excess returns into components influenced by
credit spreads and credit losses. Analyzing data spanning 48 years, we find that companies …

The effect of SEC regulatory oversight on implied cost of equity

AA Abakah, HY Somé - Financial Review, 2024 - Wiley Online Library
We examine the effect of the US Securities and Exchange Commission's (SEC) oversight on
the cost of equity. We argue that companies near regulatory oversight by the SEC are …