The relationship between accrual quality and the cost of capital
碩士 === 國立臺灣大學 === 會計學研究所 === 94 === Recent theoretical research (e.g., Easley and O’Hara, 2004; O’Hara, 2003; Leuz and Verrecchia, 2004) shows that information risk is a non-diversifiable risk factor and should be priced by investors. This study identify accruals quality as the measure of informatio...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2006
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| Online Access: | http://ndltd.ncl.edu.tw/handle/06439869597436709066 |