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ABSTRACT We seek evidence of a link between accruals-based earnings quality (EQ) and cost of capital by examining two classes of shares traded in China's segregated markets prior to 2001.The… Click to show full abstract
ABSTRACT We seek evidence of a link between accruals-based earnings quality (EQ) and cost of capital by examining two classes of shares traded in China's segregated markets prior to 2001.The A- and...
Keywords:
cost capital;
quality cost;
evidence
Journal Title: Journal of International Accounting Research
Year Published: 2019
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Journal Title: Journal of International Accounting Research
Year Published: 2019
Link to full text (if available)
Share on Social Media: Sign Up to like & get
recommendations!