财经理论与实践
財經理論與實踐
재경이론여실천
The Theory and Practice of Finance and Economics
2012年
3期
68~71
,共null页
会计稳健性 权益资本成本 国有产权
會計穩健性 權益資本成本 國有產權
회계은건성 권익자본성본 국유산권
Accounting conservatism; Cost of equity capital; State ownership
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。
以2007～2008年上市公司為樣本,實證檢驗瞭會計穩健性和權益資本成本的關繫,以及國有所有權對二者關繫的影響。結果錶明：會計穩健性與權益資本成本負相關,而國有所有權則削弱瞭會計穩健性在降低權益資本成本方麵的作用。
이2007～2008년상시공사위양본,실증검험료회계은건성화권익자본성본적관계,이급국유소유권대이자관계적영향。결과표명：회계은건성여권익자본성본부상관,이국유소유권칙삭약료회계은건성재강저권익자본성본방면적작용。
Based on the data of listed companies form 2007 to 2008, the relationship of ac- counting 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.
