Real effects of the audit choice
We hypothesize that the choice to obtain a financial statement audit provides external financiers with incremental information about the firm, which helps reduce information asymmetry and financing frictions. Using a natural experiment, we show that when external financiers observe a firm׳s choice t...
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| Main Authors: | , , |
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| 格式: | Article |
| 語言: | English |
| 出版: |
2016
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| 主題: | |
| 在線閱讀: | https://hdl.handle.net/10356/84587 http://hdl.handle.net/10220/41885 |
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