Audit quality in common-law and code-law emerging markets : evidence on earnings conservatism, agency costs and cost of equity
George Emmanuel Iatridis
| 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 | Bilanzpolitik | Accounting policy | Kapitalkosten | Cost of capital | Schwellenländer | Emerging economies | Wirtschaftsprüfung | Financial audit | Prinzipal-Agent-Theorie | Agency theory | Gewinnermittlung | Profit determination | Rechnungswesen | Accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010219481