How cost of capital is changing: The effect of accounting information

Name: How cost of capital is changing: The effect of accounting information
Author: Türegün, Nida

İsim	How cost of capital is changing: The effect of accounting information
Yazar	Türegün, Nida
Basım Tarihi:	2021-01
Basım Yeri	- Wiley
Konu	Accounting information, Cost of capital, Firm value, Quality of earnings
Tür	Süreli Yayın
Dil	İngilizce
Dijital	Evet
Yazma	Hayır
Kütüphane:	Özyeğin Üniversitesi
Demirbaş Numarası	1044-8136
Kayıt Numarası	4fb17a08-1075-4d40-8659-a925dabce6e7
Lokasyon	Hotel Management
Tarih	2021-01
Örnek Metin	The main objective of this paper is to explore the effects of information on the costs of capital. The study will offer insights on how firms can make use of information to manipulate the costs of capital to achieve the desired goals. It offers divergent view on the effects of information on the costs of capital. Moreover, it examines the effect on the capital costs of the firm's accounting information by taking earnings quality as a proxy. The analytical results suggest that all of the accounting information components have an effect on the capital cost of the firm. The further finding of this paper is that the quality and quantity of information have an effect on the capital cost in a firm. Importantly, information has different effects on the informed and uninformed investors. This paper offers new insights on the role of private and public information on affecting the costs of capital on both informed and the uninformed investors.
DOI	10.1002/jcaf.22462
Cilt	32

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How cost of capital is changing: The effect of accounting information

Yazar Türegün, Nida

Basım Tarihi 2021-01

Basım Yeri - Wiley

Konu Accounting information, Cost of capital, Firm value, Quality of earnings

Tür Süreli Yayın

Dil İngilizce

Dijital Evet

Yazma Hayır

Kütüphane Özyeğin Üniversitesi

Demirbaş Numarası 1044-8136

Kayıt Numarası 4fb17a08-1075-4d40-8659-a925dabce6e7

Lokasyon Hotel Management

Tarih 2021-01

Örnek Metin The main objective of this paper is to explore the effects of information on the costs of capital. The study will offer insights on how firms can make use of information to manipulate the costs of capital to achieve the desired goals. It offers divergent view on the effects of information on the costs of capital. Moreover, it examines the effect on the capital costs of the firm's accounting information by taking earnings quality as a proxy. The analytical results suggest that all of the accounting information components have an effect on the capital cost of the firm. The further finding of this paper is that the quality and quantity of information have an effect on the capital cost in a firm. Importantly, information has different effects on the informed and uninformed investors. This paper offers new insights on the role of private and public information on affecting the costs of capital on both informed and the uninformed investors.

DOI 10.1002/jcaf.22462

Cilt 32