Does Conditional Conservatism affect the Cost of Capital? Evidence from China

  • Razzaq N
  • Rui Z
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Abstract

Conditional conservatism is strict verification of losses than gains and in timely recognition of earnings by reflecting bad news more quickly than good news. This study inspects the …

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Razzaq, N., & Rui, Z. (2018). Does Conditional Conservatism affect the Cost of Capital? Evidence from China. Journal of Finance & Economics Research, 3(1), 57–70. https://doi.org/10.20547/jfer1803104

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