The relationship between accrual quality and the cost of capital

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...

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Bibliographic Details
Main Authors: Tien-Hsin Chen, 陳天欣
Other Authors: Taychang Wang
Format: Others
Language:zh-TW
Published: 2006
Online Access:http://ndltd.ncl.edu.tw/handle/06439869597436709066

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