Internal control quality and credit default swap spreads
Year of publication: |
2015
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Authors: | Tang, Dragon Yongjun ; Tian, Feng ; Yan, Hong |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 29.2015, 3, p. 603-629
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Subject: | internal control over financial reporting | SOX 404 | material weaknesses | credit default swaps | CDS | cost of debt | derivatives pricing | Kreditderivat | Credit derivative | Internes Kontrollsystem | Internal control | Derivat | Derivative | Kreditrisiko | Credit risk | Swap |
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