您的位置:  首页 > 全球经管学术 > 顶刊追踪 > 顶尖期刊 > 会计与审计 > Review of Accounting Studies > 2004
Nature期刊封面

2004

Review of Accounting Studies provides an outlet for significant academic research in accounting including theoretical, empirical, and experimental work.

主办单位: SPRINGER
期刊语言: 英语
创刊时间: 1996年
出版周期: 季刊
国际电子刊号: 1573-7136
影响因子: 5.8

最新文章

  • The effect of accounting restatements on earnings revisions and the estimated cost of capital
    作者：Hribar, P; Jenkins, NT
    作者单位：Cornell University; Washington University (WUSTL)
    摘要：This paper examines the effect of accounting restatements on a firm's cost of equity capital. We show that, on average, accounting restatements lead to both decreases in expected future earnings and increases in the firm's cost of equity capital. Depending on the model used, relative percentage increases in the cost of equity capital average between 7 and 19% in the month immediately following a restatement. The relative increase in the cost of capital dissipates as time passes and after contr...