원문정보
보안공학연구지원센터(IJHIT)
International Journal of Hybrid Information Technology
Vol.9 No.8
2016.08
pp.277-288
피인용수 : 0건 (자료제공 : 네이버학술정보)
초록
영어
It is unclear to what extent accounting information can reduce capital risks related to the expected return on a firm’s stock, this is a nonlinear problem; meanwhile, PCA-BP method is suitable for nonlinear problem. This study evaluates accounting information' effect on listed companies' capital cost at Stock Exchange based on PCA-BP method. Results show that implementation of accounting information at listed companies can evaluate the cost of capital by the internal controls, the quality of the financial reports and the process of the company’s transactions. Our finding provides a direct link between the evaluation of a firm's accounting information and its cost of capital.
목차
Abstract
1. Introduction
2. The Evaluation System
3. The Method
3.1. The Principle of PCA Method
3.2. The Principle of BP Method
4. The Empirical Research
4.1. Principal Component Analysis
4.2. Network Training
4.3. Network Testing
5. Conclusions
References
1. Introduction
2. The Evaluation System
3. The Method
3.1. The Principle of PCA Method
3.2. The Principle of BP Method
4. The Empirical Research
4.1. Principal Component Analysis
4.2. Network Training
4.3. Network Testing
5. Conclusions
References
저자정보
참고문헌
자료제공 : 네이버학술정보