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《Communication of Finance and Accounting(Academy Version)》 2007-06
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Analysis of Quality of Accounting Information and Market Price

Qin Xiufen (Guangdong Yuanguang soft Co.,Ltd.,Zhuhai,Guangdong 519085)  
This paper examines the relation between the cost of equity capital and four attributes of earnings: quality, persistence, predictability and smoohthness, which imply how the investors price these accounting information supply evidences of the attention extent of information quality .The results show that other traits are correlated negatively with equity capital; earnings quality has the strongest effects on the cost of equity capital ,and then the predictability.
【CateGory Index】: F233;F275;F224
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