Audit quality, accruals quality and the cost of equity in an emerging market : evidence from Vietnam
Ha Thi Thu Le, Ha Giang Tran, Xuan Vinh Vo
| Year of publication: |
2021
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|---|---|
| Authors: | Ha Thi Thu Le ; Ha Giang Tran ; Vo Xuan Vinh |
| Published in: |
International review of financial analysis. - Amsterdam [u.a.] : Elsevier, ISSN 1057-5219, ZDB-ID 1133622-5. - Vol. 77.2021, p. 1-9
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| Subject: | Accruals quality | Audit quality | Auditor size | Cost of equity | Vietnam stock market | Vietnam | Viet Nam | Kapitalkosten | Cost of capital | Wirtschaftsprüfung | Financial audit | Rückstellung | Accrual | Dienstleistungsqualität | Service quality | Rechnungsabgrenzung | Accruals and deferrals | Aktienmarkt | Stock market | Qualitätsmanagement | Quality management | Schwellenländer | Emerging economies |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.irfa.2021.101798 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012805845