Voluntary disclosure of auditors' report on internal control : firm characteristics and economic consequences
Rongli Yuan; Liming Chen; Wen Wen
| Year of publication: |
2013
|
|---|---|
| Authors: | Yuan, Rongli ; Chen, Liming ; Wen, Wen |
| Published in: |
Frontiers of business research in China : selected publications from Chinese universities. - Beijing : Higher Education Press, ISSN 1673-7326, ZDB-ID 2388653-5. - Vol. 7.2013, 4, p. 505-534
|
| Subject: | auditors' reports on internal control | earnings quality | cost of equity capital | propensity score matching (PSM) | difference-in-difference (DID) approach | Internes Kontrollsystem | Internal control | Unternehmenspublizität | Corporate disclosure | Wirtschaftsprüfung | Financial audit | Berichtswesen | Reporting | Kapitalkosten | Cost of capital | Corporate Governance | Corporate governance |