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Voluntary audits and the cost of debt capital for privately held firms : Korean evidence

Kim, Jeong-bon; Simunic, Dan A.; Stein, Michael T.; Yi, … - In: Contemporary accounting research : a journal of the … 28 (2011) 2, pp. 585-615

Persistent link: https://www.econbiz.de/10009270765

Voluntary Audits and the Cost of Debt Capital for Privately Held Firms : Korean Evidence

Kim, Jeong-Bon - 2010

Using a large sample of privately held Korean companies that are not required to obtain an external audit, this paper examines the value of voluntary external audits of financial statements with respect to the cost of debt. We find that private companies with an external audit pay a...

Persistent link: https://www.econbiz.de/10013137989

Disclosure, conservatism and the cost of equity capital : a review of the foundation literature

Artiach, Tracy C.; Clarkson, Peter M. - In: Accounting and finance : journal of the Accounting … 51 (2011) 1, pp. 2-49

Persistent link: https://www.econbiz.de/10009010552

Conservatism, disclosure and the cost of equity capital

Artiach, Tracy; Clarkson, Peter M. - In: Australian journal of management 39 (2014) 2, pp. 293-314

Persistent link: https://www.econbiz.de/10010431536

Carbon risk, carbon risk awareness and the cost of debt financing

Jung, Juhyun; Herbohn, Kathleen; Clarkson, Peter M. - In: Journal of business ethics : JOBE 150 (2018) 4, pp. 1151-1171

Persistent link: https://www.econbiz.de/10011878077