Audit quality in common-law and code-law emerging markets : evidence on earnings conservatism, agency costs and cost of equity
Year of publication: |
2012
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Authors: | Iatridis, George Emmanuel |
Published in: |
Emerging markets review. - Amsterdam [u.a.] : Elsevier, ISSN 1566-0141, ZDB-ID 2025202-X. - Vol. 13.2012, 2, p. 101-117
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Subject: | Emerging markets | Common-law | Code-law | Big auditors | Earnings management | Conservatism | Agency costs | Cost of equity | Prinzipal-Agent-Theorie | Agency theory | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy | Kapitalkosten | Cost of capital | Schwellenländer | Emerging economies |
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