Title:

Discretionary Accruals Quality, Cost of Capital, and Diversification

Authors:

Sebahattin Demirkan (ISCTE - Instituto Universitário de Lisboa, Suffolk U)
Suresh Radhakrishnan (U TX)
Oktay Urcan (London Bus School)

Journal:

Journal Of Accounting Auditing And Finance

Year:

2012

Volume:

27

Number:

4

Pages:

496-526

JEL codes:

D21 - Firm Behavior
G31 - Capital Budgeting; Fixed Investment and Inventory Studies
G32 - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure
L25 - Firm Performance: Size, Diversification and Scope, Age, Profit, and Sales