Please use this identifier to cite or link to this item: 192.168.6.56/handle/123456789/105181
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dc.contributor.authorLI, XI-
dc.date.accessioned2020-02-10T06:08:55Z-
dc.date.accessioned2020-05-15T23:01:45Z-
dc.date.available2020-02-10T06:08:55Z-
dc.date.available2020-05-15T23:01:45Z-
dc.date.issued2015-
dc.identifier.urihttp://196.189.45.87:8080/handle/123456789/105181-
dc.descriptionThis paper examines the role of conditional accounting conservatism in mitigating the cost of equity and debt capital in an international setting. The findings are that firms domiciled in countries with more conservative financial reporting systems have lower cost of equity and debt capital. The paper further explores the cross-sectional variation of the above relationships, finding that the negative association between conditional conservatism and the cost of equity and debt capital is more pronounced in countries with stronger legal enforcement, suggesting a complementary role between conservatism and legal institutions in capital markets.en_US
dc.languageEnglishen_US
dc.language.isoenen_US
dc.publisherJohn Wiley & Sons Ltd-
dc.subjectCost of equity, cost of debt, conditional conservatism, legal enforcementen_US
dc.titleAccounting Conservatism and the Costof Capital: An International Analysisen_US
dc.typeArticleen_US
Appears in Collections:Accounting and Finance

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