The study looked at how matching revenues and expenses affects the cost of capital for companies. They found that when a company matches its revenues and expenses well, it can lower its cost of capital. This means that investors may require a lower rate of return on their investment in that company. Additionally, good revenue-expense matching can also reduce information asymmetry among investors, making it easier for them to make informed decisions. This research shows that how a company handles its accounting can impact how much investors expect to earn from investing in that company.