Acknowledgements We appreciate comments and suggestions by two anonymous referees and seminar participants at Seoul National University. This paper was supported by the faculty research program of Kookmin University in Korea. Hwang also appreciates financial support from the Institute of Management Research and a BK Research Grant by Seoul National University. All remaining errors are our own.
Do Investors Price Accruals Quality? A Reexamination in the Implied Cost of Equity Capital*
Article first published online: 20 AUG 2012
© 2012 Korean Securities Association
Asia-Pacific Journal of Financial Studies
Volume 41, Issue 4, pages 458–490, August 2012
How to Cite
Hwang, L.-S. and Lim, S.-Y. (2012), Do Investors Price Accruals Quality? A Reexamination in the Implied Cost of Equity Capital. Asia-Pacific Journal of Financial Studies, 41: 458–490. doi: 10.1111/j.2041-6156.2012.01079.x
- Issue published online: 20 AUG 2012
- Article first published online: 20 AUG 2012
- Received 28 January 2011; Accepted 26 March 2012
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