Does extended auditor disclosure deter managerial bad-news hoarding? : evidence from crash risk
Year of publication: |
2022
|
---|---|
Authors: | Li, Donghui ; Xing, Lu ; Zhao, Yang |
Published in: |
The journal of corporate finance : contracting, governance and organization. - Amsterdam : Elsevier, ISSN 0929-1199, ZDB-ID 1189269-9. - Vol. 76.2022, p. 1-31
|
Subject: | Extended auditor's report | Managerial bad-news hoarding | Risks of material misstatement | Stock price crash risk | Wirtschaftsprüfung | Financial audit | Börsenkurs | Share price | Finanzkrise | Financial crisis | Risiko | Risk | Risikomanagement | Risk management | Unternehmenspublizität | Corporate disclosure | Internes Kontrollsystem | Internal control | Bilanzpolitik | Accounting policy | Führungskräfte | Managers |
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