会计稳健性对股权融资成本的影响--基于沪深A股市场的研究
회계은건성대고권융자성본적영향--기우호심A고시장적연구
The Influence of Accounting Robustness for Equity Financing Cost---Based on the Research of Shanghai and Shenzhen A-share Market
  • 万方数据
    物流工程与管理 물류공정여관리
    LOGISTICS ENGINEERING AND MANAGEMENT
    2013年 9期 166-169 ,共4页

    邱玉莲%彭冲

    구옥련%팽충

    会计稳健性%股权融资%成本 會計穩健性%股權融資%成本
    회계은건성%고권융자%성본
    accounting conservatism%equity financing%costs
    会计稳健性又称谨慎性，在很大程度上会影响企业资本结构和融资成本。文中通过实证检验和模型构建研究了会计稳健性对股权融资成本的影响。
    회계은건성우칭근신성，재흔대정도상회영향기업자본결구화융자성본。문중통과실증검험화모형구건연구료회계은건성대고권융자성본적영향。
    Accounting conservatism,also known as prudence,in large measure will affect corporate capital structure and financing costs.Paper through empirical testing and model building study accounting conservatism on equity financing costs.
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