Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Articles Article Faculty Publications -Articles Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Impact of corporate governance attributes on cost of equity: Evidence from an emerging economy Subject The topic of the resource Corporate governance; Corporate governance index; Cost of equity; Emerging market; India Description An account of the resource Purpose: The purpose of this study is to construct a comprehensive Indian corporate governance index in light of the recently introduced Companies Act, 2013, which is further validated by analyzing its impact on the cost of equity of a firm. Design/methodology/approach: Based on the hand-collected data from firms listed on S&amp;P BSE 500 from 2001 to 2016, this index comprises seven equally weighted sub-indices, comprising a total of 43 corporate governance attributes. This index and the sub-indices have further been regressed with the cost of equity of a firm. Findings: The results suggest a negative significant relationship between the overall corporate governance and the cost of equity. The study also suggests that among all the sub-indices, board composition predicts the cost of equity to a greater extent. Other than this, the audit committee sub-index has a negative significant association with the cost of equity. The findings imply that a well-governed firm enjoys ease of access to equity finance from the market. Originality/value: The corporate governance index is based on the recent regulatory reforms introduced in India. The index, with certain changes suitable to the local context, can be applied to similar emerging economies as well. The causal relationship tested using this method is the first one done in India. This study adds to the domain of corporate governance literature with special focus on the construction of an index for an emerging economy. 2019, Emerald Publishing Limited. Creator An entity primarily responsible for making the resource Srivastava V.; Das N.; Pattanayak J.K. Source A related resource from which the described resource is derived Managerial Auditing Journal, Vol-34, No. 2, pp. 142-161. Publisher An entity responsible for making the resource available Emerald Group Holdings Ltd. Date A point or period of time associated with an event in the lifecycle of the resource 2019-01-01 Identifier An unambiguous reference to the resource within a given context <a href="https://doi.org/10.1108/MAJ-01-2018-1770" target="_blank" rel="noreferrer noopener">https://doi.org/10.1108/MAJ-01-2018-1770</a> <br /><br /><a href="https://www.scopus.com/inward/record.uri?eid=2-s2.0-85059662874&amp;doi=10.1108%2FMAJ-01-2018-1770&amp;partnerID=40&amp;md5=f2db49d6c8969f5b534e03015012e537" target="_blank" rel="noreferrer noopener">https://www.scopus.com/inward/record.uri?eid=2-s2.0-85059662874&amp;doi=10.1108%2fMAJ-01-2018-1770&amp;partnerID=40&amp;md5=f2db49d6c8969f5b534e03015012e537</a> Rights Information about rights held in and over the resource Restricted Access Relation A related resource ISSN: 2686902 Format The file format, physical medium, or dimensions of the resource Online Language A language of the resource English Type The nature or genre of the resource Article Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Srivastava V., School of Business Studies and Social Sciences, Christ (Deemed to be University), Bangalore, India; Das N., Department of Management Studies, Indian Institute of Technology, Dhanbad, India; Pattanayak J.K., Department of Management Studies, Indian Institute of Technology, Dhanbad, India