Accruals quality, information risk and cost of capital: Evidence from Australia

Journal of Business Finance and Accounting

Volumn 36, Issue 1-2, 2009, Pages 51-72

  Gray, Philip ^a   Koh, Ping Sheng ^b   Tong, Yen H ^c  

^a UNIVERSITY OF QUEENSLAND   (Australia)

^b HONG KONG UNIVERSITY OF SCIENCE AND TECHNOLOGY   (Hong Kong)

^c NANYANG TECHNOLOGICAL UNIVERSITY   (Singapore)

Author keywords

Accruals quality; Cost of capital; Discretionary; Information asymmetry; Information precision; Information risk; Innate

Indexed keywords

EID: 60849084171     PISSN: 0306686X     EISSN: 14685957     Source Type: Journal    
DOI: 10.1111/j.1468-5957.2008.02118.x     Document Type: Article

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