{"id":"https://openalex.org/W2731160367","doi":"https://doi.org/10.1016/j.ribaf.2017.07.093","title":"The effect of ex ante and ex post conservatism on the cost of equity capital: A quantile regression approach for MENA countries","display_name":"The effect of ex ante and ex post conservatism on the cost of equity capital: A quantile regression approach for MENA countries","publication_year":2017,"publication_date":"2017-07-08","ids":{"openalex":"https://openalex.org/W2731160367","doi":"https://doi.org/10.1016/j.ribaf.2017.07.093","mag":"2731160367"},"language":"en","primary_location":{"id":"doi:10.1016/j.ribaf.2017.07.093","doi":"https://doi.org/10.1016/j.ribaf.2017.07.093","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.ribaf.2017.07.093","pdf_url":null,"source":{"id":"https://openalex.org/S8133038","display_name":"Research in International Business and Finance","issn_l":"0275-5319","issn":["0275-5319","1878-3384"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Research in International Business and Finance","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5112260657","display_name":"Maha Khalifa","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I54316950","display_name":"University of Jendouba","ror":"https://ror.org/000g0zm60","country_code":"TN","type":"education","lineage":["https://openalex.org/I54316950"]},{"id":"https://openalex.org/I83259278","display_name":"Manouba University","ror":"https://ror.org/0503ejf32","country_code":"TN","type":"education","lineage":["https://openalex.org/I83259278"]}],"countries":["TN"],"is_corresponding":false,"raw_author_name":"Maha Khalifa","raw_affiliation_strings":["Facult\u00e9 des Sciences Juridiques, Economique et de Gestion de Jendouba, University of Jendouba, LIGUE-ISCAE, University of Manouba, Tunis, Tunisia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Facult\u00e9 des Sciences Juridiques, Economique et de Gestion de Jendouba, University of Jendouba, LIGUE-ISCAE, University of Manouba, Tunis, Tunisia","institution_ids":["https://openalex.org/I54316950","https://openalex.org/I83259278"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5081708988","display_name":"Hakim Ben Othman","orcid":"https://orcid.org/0000-0003-4353-7142","observed_orcids":["https://orcid.org/0000-0003-4353-7142"]},"institutions":[{"id":"https://openalex.org/I108714496","display_name":"Tunis University","ror":"https://ror.org/02q1spa57","country_code":"TN","type":"education","lineage":["https://openalex.org/I108714496"]},{"id":"https://openalex.org/I83259278","display_name":"Manouba University","ror":"https://ror.org/0503ejf32","country_code":"TN","type":"education","lineage":["https://openalex.org/I83259278"]}],"countries":["TN"],"is_corresponding":false,"raw_author_name":"Hakim Ben Othman","raw_affiliation_strings":["Accounting and Finance, Tunis Business School (TBS), University of Tunis, & LIGUE-ISCAE, University of Manouba, Tunisia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting and Finance, Tunis Business School (TBS), University of Tunis, & LIGUE-ISCAE, University of Manouba, Tunisia","institution_ids":["https://openalex.org/I108714496","https://openalex.org/I83259278"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5072422543","display_name":"Khaled Hussainey","orcid":"https://orcid.org/0000-0003-3641-1031","observed_orcids":["https://orcid.org/0000-0003-3641-1031"]},"institutions":[{"id":"https://openalex.org/I63072094","display_name":"University of Portsmouth","ror":"https://ror.org/03ykbk197","country_code":"GB","type":"education","lineage":["https://openalex.org/I63072094"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"Khaled Hussainey","raw_affiliation_strings":["Accounting and Financial Management, Portsmouth Business School, University of Portsmouth, Room 6.22 Richmond Building, Portland Street, Portsmouth, PO1 3DE, United Kingdom"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting and Financial Management, Portsmouth Business School, University of Portsmouth, Room 6.22 Richmond Building, Portland Street, Portsmouth, PO1 3DE, United Kingdom","institution_ids":["https://openalex.org/I63072094"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5072422543"],"corresponding_institution_ids":["https://openalex.org/I63072094"],"apc_list":{"value":3820,"currency":"USD","value_usd":3820},"apc_paid":null,"fwci":4.4302,"has_fulltext":true,"cited_by_count":18,"citation_normalized_percentile":{"value":0.94306833,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"44","issue":null,"first_page":"239","last_page":"255"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9688000082969666,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9688000082969666,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10047","display_name":"Financial Markets and Investment Strategies","score":0.00570000009611249,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.00430000014603138,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-conservatism","display_name":"accounting conservatism","score":0.9869999885559082},{"id":"https://openalex.org/keywords/cost-of-equity","display_name":"cost of equity","score":0.9990000128746033},{"id":"https://openalex.org/keywords/quantile-regression","display_name":"quantile regression","score":0.8700000047683716},{"id":"https://openalex.org/keywords/middle-east-and-north-africa","display_name":"Middle East and North Africa","score":0.8550000190734863},{"id":"https://openalex.org/keywords/capital-structure","display_name":"capital structure","score":0.38600000739097595}],"concepts":[{"id":"https://openalex.org/C96640997","wikidata":"https://www.wikidata.org/wiki/Q5163004","display_name":"Conservatism","level":3,"score":0.8164734840393066},{"id":"https://openalex.org/C63817138","wikidata":"https://www.wikidata.org/wiki/Q3455889","display_name":"Quantile regression","level":2,"score":0.806309700012207},{"id":"https://openalex.org/C118671147","wikidata":"https://www.wikidata.org/wiki/Q578714","display_name":"Quantile","level":2,"score":0.795697033405304},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6784509420394897},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.6046308279037476},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.5988066792488098},{"id":"https://openalex.org/C122251271","wikidata":"https://www.wikidata.org/wiki/Q940039","display_name":"Ex-ante","level":2,"score":0.5822590589523315},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.09910881519317627},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.05889320373535156},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1016/j.ribaf.2017.07.093","doi":"https://doi.org/10.1016/j.ribaf.2017.07.093","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.ribaf.2017.07.093","pdf_url":null,"source":{"id":"https://openalex.org/S8133038","display_name":"Research in International Business and Finance","issn_l":"0275-5319","issn":["0275-5319","1878-3384"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Research in International Business and Finance","raw_type":"journal-article"},{"id":"pmh:oai:HAL:hal-03664672v1","doi":null,"is_oa":false,"landing_page_url":"https://hal.science/hal-03664672","pdf_url":null,"source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Research in International Business and Finance, 2018, 44, pp.239-255. ⟨10.1016/j.ribaf.2017.07.093⟩","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:eee:riibaf:v:44:y:2018:i:c:p:239-255","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S0275531917300089","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Partnerships for the goals","score":0.6200000047683716,"id":"https://metadata.un.org/sdg/17"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":67,"referenced_works":["https://openalex.org/W1702687445","https://openalex.org/W1771810523","https://openalex.org/W1831575362","https://openalex.org/W1892568401","https://openalex.org/W1966977762","https://openalex.org/W1983665130","https://openalex.org/W1984706499","https://openalex.org/W1984839164","https://openalex.org/W1999901287","https://openalex.org/W2028752521","https://openalex.org/W2029056003","https://openalex.org/W2029583424","https://openalex.org/W2030441138","https://openalex.org/W2031071237","https://openalex.org/W2033076206","https://openalex.org/W2034946021","https://openalex.org/W2044986032","https://openalex.org/W2046519558","https://openalex.org/W2047051053","https://openalex.org/W2049115583","https://openalex.org/W2052550778","https://openalex.org/W2071892020","https://openalex.org/W2083148578","https://openalex.org/W2090815169","https://openalex.org/W2092043312","https://openalex.org/W2099652332","https://openalex.org/W2101720440","https://openalex.org/W2110187828","https://openalex.org/W2120733280","https://openalex.org/W2148189161","https://openalex.org/W2150747312","https://openalex.org/W2152663603","https://openalex.org/W2153491902","https://openalex.org/W2154187126","https://openalex.org/W2163260166","https://openalex.org/W2263197851","https://openalex.org/W2341744847","https://openalex.org/W2528295441","https://openalex.org/W2538476093","https://openalex.org/W2578538042","https://openalex.org/W3022360661","https://openalex.org/W3023729765","https://openalex.org/W3121545834","https://openalex.org/W3121871183","https://openalex.org/W3122357788","https://openalex.org/W3122850875","https://openalex.org/W3123435704","https://openalex.org/W3123586507","https://openalex.org/W3123817661","https://openalex.org/W3123976694","https://openalex.org/W3124075458","https://openalex.org/W3124562744","https://openalex.org/W3125453467","https://openalex.org/W3125487088","https://openalex.org/W3125512896","https://openalex.org/W3125617313","https://openalex.org/W3125655752","https://openalex.org/W3125741632","https://openalex.org/W3125793775","https://openalex.org/W4234023112","https://openalex.org/W4235159491","https://openalex.org/W4239427059","https://openalex.org/W4239488419","https://openalex.org/W4241653265","https://openalex.org/W4241996101","https://openalex.org/W4246717377","https://openalex.org/W4250726441"],"related_works":["https://openalex.org/W2317225202","https://openalex.org/W2595692549","https://openalex.org/W2596354546","https://openalex.org/W2099652332","https://openalex.org/W2971775917","https://openalex.org/W2114195023","https://openalex.org/W2014917279","https://openalex.org/W2585527365","https://openalex.org/W2355590343","https://openalex.org/W3140696565"],"abstract_inverted_index":null,"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":2}],"updated_date":"2026-10-25T09:29:13.331239","created_date":"2017-07-14T00:00:00"}