会计稳健性对股权融资成本的影响——基于沪深A股市场的研究

The Influence of Accounting Robustness for Equity Financing Cost——Based on the Research of Shanghai and Shenzhen A-share Market

会计稳健性又称谨慎性,在很大程度上会影响企业资本结构和融资成本。文中通过实证检验和模型构建研究了会计稳健性对股权融资成本的影响。

Accounting conservatism,also known as prudence, in large measure will affect corporate capital structure and financing costs. Paper through empirical testing and model building study accounting conservatism on equity financing costs.