Taking real estate listed companies from 2010 to 2022 as the research object and using comparability of accounting information as the entry point,this study investigates the relationship between the level of risk-taking of real estate enterprises and the cost of debt financing.The research results indicate that the comparability of accounting information plays a driving role as a moderating variable in the negative correlation between the risk-taking level of real estate enterprises and the cost of debt financing.And the negative correlation between the two varies depending on the nature of property rights.The research conclusion enriches the theory of the relationship between enterprise risk-taking level and debt financing costs,and provides suggestions for real estate enterprises to reduce leverage,expand financing channels,and enhance risk control from the perspective of comparability of accounting information.
关键词
房地产上市公司/债务融资成本/企业风险承担水平/会计信息可比性
Key words
real estate listed companies/debt financing costs/capacity of enterprise risk-taking/comparability of accounting information
维普
万方数据