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Accounting Information Comparability and Debt Capital Cost Empirical Evidence from Chinese Listed Companies

Author

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  • Roger Su
  • Zhonghai Yang
  • Amitabh Dutta

Abstract

The annual samples of 9370 companies from China’s Shanghai and Shenzhen A-share market which during the period 2004 to 2013 were used as the object of study for this paper. According to De Franco et al. (2011) comparability models were used to measure accounting information comparability for companies. The accounting information comparability was proved and impacted on the relationship between the quality of accounting information and the cost of creditor’s capital. From the findings of the research, under the controlled of other factors, the comparability of accounting information had a significant negative effects on the debt capital cost.

Suggested Citation

  • Roger Su & Zhonghai Yang & Amitabh Dutta, 2018. "Accounting Information Comparability and Debt Capital Cost Empirical Evidence from Chinese Listed Companies," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 8(1), pages 90-102.
    • Handle: RePEc:asi:aeafrj:v:8:y:2018:i:1:p:90-102:id:1663
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    Cited by:

    1. Cao Thi Mien Thuy & Nguyen Vinh Khuong & Nguyen Thi Canh & Nguyen Thanh Liem, 2021. "Corporate Social Responsibility Disclosure and Financial Performance: The Mediating Role of Financial Statement Comparability," Sustainability, MDPI, vol. 13(18), pages 1-15, September.
    2. Oussama Saoula & Muhammad Fareed & Saiful Azizi Ismail & Nurul Sharniza Husin & Rawiyah Abd Hamid, 2019. "A Conceptualization of the Effect of Organisational Justice on Turnover Intention: The Mediating Role of Organisational Citizenship Behaviour," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(5), pages 327-337, August.

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