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The Effect of Fundamental Risk of Listed Companies on the Market Pricing of Accruals Quality
2013
iBusiness
Preserved Fulltext
Motivated by the theoretical results of Yee (2006) , with accruals quality, the author of this paper studied enterprises' earnings quality management, and analyzed the effect of accruals quality on capital cost, which is rising with the increase of basic risks, and extended and applied to his study the theoretical study of Francis, LaFond, Olsson and Schipper et al .
doi:10.4236/ib.2013.51b002
fatcat:qmly6xwngraszc7bu4u4pailoe