Banks' voluntary disclosure in the audit committee reports, cost of equity and the mediating role of financial analysts
Najib Sahyoun, Michel Magnan
| Year of publication: |
2022
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|---|---|
| Authors: | Sahyoun, Najib ; Magnan, Michel |
| Published in: |
International journal of auditing : IJA. - Oxford : Wiley-Blackwell, ISSN 1099-1123, ZDB-ID 1479395-7. - Vol. 26.2022, 4, p. 494-514
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| Subject: | audit committee report | cost of equity | financial analysts' characteristics | impression management | voluntary disclosure | Finanzanalyse | Financial analysis | Unternehmenspublizität | Corporate disclosure | Prüfungsausschuss des Aufsichtsrats | Audit committee | Kapitalkosten | Cost of capital | Corporate Governance | Corporate governance | Berichtswesen | Reporting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/ijau.12292 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013415033