ESG rating divergence and audit fees : evidence from China
Shixian Ling, Hui Xia, Zhangxin (Frank) Liu
| Year of publication: |
2024
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|---|---|
| Authors: | Ling, Shixian ; Xia, Hui ; Liu, Zhangxin |
| Published in: |
Finance research letters. - New York : Elsevier Science, ISSN 1544-6123, ZDB-ID 2145766-9. - Vol. 67.2024, 1, Art.-No. 105749, p. 1-9
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| Subject: | Audit fee | Business risks | Cost of debt capital | ESG rating divergence | Information asymmetry | China | Wirtschaftsprüfung | Financial audit | Honorar | Fee (Remuneration) | Asymmetrische Information | Asymmetric information | Kapitalkosten | Cost of capital | Corporate Social Responsibility | Corporate social responsibility | Risikomanagement | Risk management | Nachhaltige Kapitalanlage | Sustainable investment |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.frl.2024.105749 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015061410