Earnings Quality,Insider Trading and Cost of Equity Capital
碩士 === 中國文化大學 === 會計研究所 === 95 === This paper investigates the impcat of earnings quality and insider trading on cost of equity capital. A growing body of empirical work in the accounting literature argues that earnings quality, measured as the unsigned abnormal accrual, proxy for information risk t...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2007
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| Online Access: | http://ndltd.ncl.edu.tw/handle/16762860709011201490 |