Auditing firms are the natural rating agencies for balance sheet debt due to an informational advantage
Julius Cherny
| Year of publication: |
2014
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|---|---|
| Authors: | Cherny, Julius |
| Published in: |
International journal of disclosure and governance. - London : Palgrave Macmillan, ISSN 1741-3591, ZDB-ID 2145854-6. - Vol. 11.2014, 1, p. 18-32
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| Subject: | ratings | going concern assessment | incremental information | content and disclosure quality of financial statements | auditors versus raters | Wirtschaftsprüfung | Financial audit | Informationswert | Information value | Ratingagentur | Rating agency | Kreditwürdigkeit | Credit rating | Unternehmenspublizität | Corporate disclosure | Jahresabschluss | Financial statement | Asymmetrische Information | Asymmetric information | Bilanz | Balance sheet | Dienstleistungsqualität | Service quality |
| 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/10010347680