دورية أكاديمية
A Model for Social Capital and the Capital Cost
| العنوان: | A Model for Social Capital and the Capital Cost |
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| المؤلفون: | M. Safari Gerayli (Ph. D.), Y. Rezaei Pitenoei (Ph. D.) |
| المصدر: | حسابداری سلامت, Vol 9, Iss 1, Pp 61-77 (2020) |
| بيانات النشر: | Shiraz University of Medical Sciences, 2020. |
| سنة النشر: | 2020 |
| المجموعة: | LCC:Medicine LCC:Medicine (General) LCC:Accounting. Bookkeeping |
| مصطلحات موضوعية: | adjusted price-to-earnings ratio in an industry, capital asset pricing model, capital cost, o’hanlon and steele model, social capital, Medicine, Medicine (General), R5-920, Accounting. Bookkeeping, HF5601-5689 |
| الوصف: | Introduction: Social capital, along with human and economic capital, has drawn considerable attention. It enhances the market participation and mitigates financing costs via promoting mutual trust Method: This research is applied in terms of purpose and is descriptive-correlation regarding the data collection. The aim of this study is to evaluate the relation between social capital and capital cost using the structural equations method. In this study, three methods of O’hanlon and Steele, Capital Asset Pricing Model and adjusted price-to-earnings ratio in an industry were employed to measure capital cost. Nahapiet and Ghoshal’s questionnaire was also adopted to compute social capital. Results: Having ensured the good-fitness of the appraisal and structural models, the research hypotheses were tested and the results reveal that social capital mitigates the capital cost. Conclusion: Policy makers should focus on social capital as the main component of management in organizations, and it is necessary to consider a variety of programs, such as encouraging the creation and strengthening of social institutions. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | Persian |
| تدمد: | 2252-0473 2252-0546 |
| Relation: | https://jha.sums.ac.ir/article_46909_d4454e891b6d057daa2b6ca4da84b356.pdf; https://doaj.org/toc/2252-0473; https://doaj.org/toc/2252-0546 |
| DOI: | 10.30476/jha.2020.72766.1244 |
| URL الوصول: | https://doaj.org/article/18b4ceb656594e55b8eadac1de9d96a4 |
| رقم الأكسشن: | edsdoj.18b4ceb656594e55b8eadac1de9d96a4 |
| قاعدة البيانات: | Directory of Open Access Journals |
Full Text Finder | تدمد: | 22520473 22520546 |
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| DOI: | 10.30476/jha.2020.72766.1244 |