国有产权、会计稳健性与权益资本成本——来自中国证券市场的证据
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引用本文:张长海,吴顺祥.国有产权、会计稳健性与权益资本成本——来自中国证券市场的证据[J].财经理论与实践,2012,(3):68-71
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作者单位
张长海,吴顺祥 (海南大学 经济与管理学院海南 海口570228) 
中文摘要:以2007~2008年上市公司为样本,实证检验了会计稳健性和权益资本成本的关系,以及国有所有权对二者关系的影响。结果表明:会计稳健性与权益资本成本负相关,而国有所有权则削弱了会计稳健性在降低权益资本成本方面的作用。
中文关键词:会计稳健性  权益资本成本  国有产权
 
State Ownership, Accounting Conservatism and Cost of Equity Capital: Evidence from China's Security Market
Abstract:Based on the data of listed companies form 2007 to 2008, the relationship of accounting conservatism and cost of equity capital, and the influence of state ownership on it have been investigated. The results shows that accounting conservatism is negatively related to cost of equity capital, and state ownership lowers the influence of conservatism on cost of equity capital.
keywords:Accounting conservatism  Cost of equity capital  State ownership
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