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Keywords: Accruals quality
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Journal Articles
Journal:
China Finance Review International
China Finance Review International (2016) 6 (1): 77–95.
Published: 15 February 2016
...Raheel Safdar; Chen Yan Purpose – The purpose of this paper is to investigate information risk in relation to cost of capital and, also, whether information risk is a priced risk factor in China. Design/methodology/approach – The authors used accruals quality (AQ) as the measure...
