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信息不对称对权益资本成本影响的经济学分析 被引量:4

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摘要 本文将信息不对称分为信息披露水平、信息传导机制和信息解读能力,分别研究这三项因素对权益资本成本的影响,得出:信息披露水平的高低与权益资本成本成反向变动;信息传导机制的有效程度与权益资本成本成反向变动;信息解读能力的强弱与权益资本成本成反向变动。概括起来反映了信息不对称程度与权益资本成本的正向变动关系。
出处 《会计之友》 北大核心 2009年第2期60-61,共2页 Friends of Accounting
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