首页 | 本学科首页   官方微博 | 高级检索  
     检索      

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
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,2012,33(3):68-71.
作者姓名:张长海  吴顺祥
作者单位:海南大学 经济与管理学院,海南 海口,570228
基金项目:国家自然科学基金,广东人文社会科学重点研究基地重大研究项目,海南省教育厅高等学校人文社会科学科研项目,海南大学2009科研项目,海南省自然科学基金
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。

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
ZHANG Chang hai,WU Shun xiang.State Ownership, Accounting Conservatism and Cost of Equity Capital: Evidence from China''s Security Market[J].The Theory and Practice of Finance and Economics,2012,33(3):68-71.
Authors:ZHANG Chang hai  WU Shun xiang
Institution:(School of Economics and Management,Hainan University,Haikou,Hainan 570228,China)
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
本文献已被 CNKI 万方数据 等数据库收录!
点击此处可从《财经理论与实践》浏览原始摘要信息
点击此处可从《财经理论与实践》下载免费的PDF全文
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号