scholarly journals Does institutional ownership affect the relationship between accounting quality and cost of capital? A panel smooth transition regression approach

2019 ◽  
Vol 24 (4) ◽  
pp. 327-334 ◽  
Author(s):  
Tsung-Yu Hsieh ◽  
Yung-Ming Shiu ◽  
Ariana Chang
Keyword(s):  
Cost Of Capital ◽  
Institutional Ownership ◽  
Smooth Transition ◽  
Accounting Quality ◽  
Regression Approach ◽  
Smooth Transition Regression ◽  
The Relationship ◽  
Panel Smooth Transition Regression

Does the Demographic Structure Affect Outbound Tourism Demand? A Panel Smooth Transition Regression Approach

2019 ◽  
Vol 59 (5) ◽  
pp. 893-908 ◽  
Author(s):  
Zhiyong Li ◽  
Haoyu Shu ◽  
Ting Tan ◽  
Songshan (Sam) Huang ◽  
Jianping Zha
Keyword(s):  
Demographic Factors ◽  
Smooth Transition ◽  
Nonlinear Relationship ◽  
Tourism Demand ◽  
Demographic Structure ◽  
Regression Approach ◽  
Smooth Transition Regression ◽  
The Relationship ◽  
Panel Smooth Transition Regression ◽  
Demographic Effects

This study aims to examine the relationship between the demographic structure and outbound tourism demand using panel data from 72 countries and regions during the 2000-2014 period. A panel smooth transition regression (PSTR) model is employed to prove that there is a nonlinear relationship between demographic factors and outbound tourism demand and that the demographic effects can vary under different income regimes. The empirical results indicate that the impacts of demographic factors on outbound tourism demand change significantly when income constraints are relaxed. Based on this premise, we can better understand the travel characteristics of different groups, which are subdivided according to different demographic factors.

scholarly journals Study of the effect of institutional ownership on accounting quality and cost of capital

2021 ◽  
Vol 9 (SPE2) ◽  
Author(s):  
Reza Fallah
Keyword(s):  
Significant Relationship ◽  
Cost Of Capital ◽  
Accounting Information ◽  
Institutional Ownership ◽  
Test Results ◽  
Accounting Quality ◽  
Quality Of Accounting Information ◽  
The Relationship

The test results of the research hypotheses showed that there is a significant relationship between institutional ownership and quality of accounting information and cost of capital debt, but institutional ownership has not been able to moderate the relationship between quality of accounting information and cost of capital debt.

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