文章基本信息

标题：The Effect of Fundamental Risk of Listed Companies on the Market Pricing of Accruals Quality
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作者：Zhaoyuan Geng ; Zhendong Wang ; Tian Song 等
期刊名称：iBusiness
印刷版ISSN：2150-4075
电子版ISSN：2150-4083
出版年度：2013
卷号：5
期号：1B
页码：6-12
DOI：10.4236/ib.2013.51B002
出版社：Scientific Research Publishing
摘要：Motivated by the theoretical results of Yee (2006), with accruals quality, the author of this paper studied enterprises' earnings quality management, and analyzed the effect of accruals quality on capital cost, which is rising with the increase of basic risks, and extended and applied to his study the theoretical study of Francis, LaFond, Olsson and Schipper et al .
关键词：Cost of Capital; Accruals Quality; Earnings Quality; Fundamental Risk