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金融市场信息不对称与资本成本 被引量:2

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摘要 文章从信息不对称、资本成本的概念出发,将信息不对称分为信息披露水平、信息传导机制、信息解读能力,研究这三个因素对资本成本的影响。三要素分析对证券发行主体、监管机构和投资者的行为具有现实指导意义。
作者 雷东辉
出处 《会计之友》 北大核心 2011年第14期17-18,共2页 Friends of Accounting
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参考文献8

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二级参考文献25

  • 1戴娜.ST公司的资产重组和盈余管理[J].证券市场导报,2001(1):71-75. 被引量:11
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  • 6Leuz, C and R E Verrecchia, 2000, "The Economic Consequences of Increased Disclosure", Journal of Accounting Research, forthcoming.
  • 7Marquardt, C and Wiedman, C , 1998, "Voluntary Disclosure, Information Asymmetry, and Insider Selling Through Secondary Equity Offerings", Contemporary Accounting Research, 15(4): 505-537.
  • 8Real Labene, 2002, "The Statement of Corporate Governance Practices: A Voluntary Disclosure and Corporate Governance Perspective", Working Paper.
  • 9Sengupta, P. 1998, "Corporate Disclosure Quality and the Cost of Debt", Accounting Review, 73, 459-474.
  • 10Welker, M. 1995, "Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets", Contemporary Accounting Research, 11.

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