The relative and incremental explanatory powers of dirty surplus items for debt interest rate
Year of publication: |
2009
|
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Authors: | Shuto, Akinobu ; Otomasa, Shota ; Suda, Kazuyuki |
Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 18.2009, 2, p. 119-131
|
Subject: | Bilanzielle Bewertung | Accounting valuation | Informationswert | Information value | Kapitalkosten | Cost of capital | Zinsstruktur | Yield curve | Anleihe | Bond | Japan |
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