Auditor changes and the cost of bank debt
Year of publication: |
May 2017
|
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Authors: | Francis, Bill B. ; Hunter, Delroy M. ; Robinson, Dahlia M. ; Robinson, Michael N. ; Yuan, Xiaojing |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 92.2017, 3, p. 155-184
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Subject: | auditor change | information risk | financial reporting quality | information signaling | loan contracting | cost of bank debt | loan spreads | private credit market | Wirtschaftsprüfung | Financial audit | Kredit | Credit | Asymmetrische Information | Asymmetric information | Kreditgeschäft | Bank lending | Kapitalkosten | Cost of capital | Bank | Fremdkapital | Debt financing | Kreditrisiko | Credit risk | Kreditmarkt | Credit market |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Notes: | Erratum enthalten in: Volume 93, Number 6, November 2018, Seite 395 |
Other identifiers: | 10.2308/accr-51553 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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