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Pricing of off‐balance sheet debt: how do bond market participants use the footnote disclosures on operating leases and postretirement benefit plans?
Sengupta, Partha; Wang, Zheng - In: Accounting and Finance 51 (2011) 3, pp. 787-808
Persistent link: https://www.econbiz.de/10009245706
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Are non-audit services associated with firm value? Evidence from financial information system-related services
Lai, Kam-Wah; Krishnan, Gopal V. - In: Accounting and Finance 49 (2009) 3, pp. 599-617
The purchase of non-audit services from incumbent auditors has generated considerable attention. Surprisingly, limited empirical evidence exists on the association of non-audit services with firm value. Focusing on services related to financial information system (FIS), we find that the market...
Persistent link: https://www.econbiz.de/10008479768