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Keywords: cost of equity
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Journal Articles
Journal of International Accounting Research (2019) 18 (1): 71–95.
Published: 01 March 2019
... information acquisition costs. As cash flow fundamentals are held constant between a firm's A- and B-shares, we argue that our evidence is, therefore, consistent with accruals quality having a pricing effect that works through discount rates (i.e., costs of capital). accruals quality cost of equity...