盈余质量与股权成本的关系及股权集中的作用——来自意大利的证据

IF 2 Q2 BUSINESS, FINANCE

International Journal of Accounting Pub Date : 2021-04-21 DOI:10.1142/S1094406021500104

Claudia Frisenna, Daniel M. Greco, Davide Rizzotti

引用次数: 0

摘要

本研究旨在复制意大利背景下对盈余质量与股权成本之间关系的分析，意大利背景下的股权集中度高，投资能力弱。。。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting BUSINESS, FINANCE-

CiteScore

1.20

自引率

0.00%

发文量

期刊介绍： The aim of The International Journal of Accounting is to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint. The Journal editorial recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic. Thus, the primary criterion for manuscript evaluation is the incremental contribution to international accounting literature and the forces that impact the field. The Journal aims at understanding the present and potential ability of accounting to aid in analyzing and interpreting international economic transactions and the economic consequences of such reporting. These transactions may be within a profit or non-profit environment. The Journal encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy. The Journal also welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current policies and practice. Other than occasional commissioned papers or special issues, all the manuscripts published in the Journal are selected by the editors after the normal double-blind refereeing process.