SALEHI, Mahdi; SEPEHRI, Fatemeh - In: Internal Auditing and Risk Management 1 (2013) 29, pp. 1-13
In recent years, there has been increasingly debate about ¬the impact of quality of accounting information on cost of capital or expected return of stock. The focus of these discussions is the quality of accruals. In particular, two recent papers by Francis et al (2004, 2005) were impressive...
