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关键审计事项对权益资本成本的影响 被引量:1

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摘要 囿于传统审计报告的标准化和模板化,我国于2016年规定在审计报告中加入关键审计事项。此前的研究关注于关键审计事项披露的其他经济后果,而权益资本成本是企业实际经营和财务理论中一个的重要因素,于是本文实证检验审计报告改革对权益资本成本的影响。研究发现:(1)关键审计事项披露与企业权益资本成本显著负相关。(2)这种关系在非国有企业中更为显著。
作者 皮静
出处 《全国流通经济》 2021年第7期168-170,共3页 China Circulation Economy
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