Key audit matters and debt contracting : evidence from China
Hui Liu and Jiaqi Ning, Yue Zhang and Junrui Zhang
| Year of publication: |
2022
|
|---|---|
| Authors: | Liu, Hui ; Ning, Jiaqi ; Zhang, Yue ; Zhang, Junrui |
| Published in: |
Managerial auditing journal. - Bingley : Emerald, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 37.2022, 6, p. 657-678
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| Subject: | Debt contracting | Debt maturity | Information asymmetry | Interest rate | Key audit matters | China | Asymmetrische Information | Asymmetric information | Wirtschaftsprüfung | Financial audit | Zins | Kredit | Credit | Fälligkeit | Maturity | Verbindlichkeiten | Corporate debt | Vertrag | Contract | Fremdkapital | Debt financing |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/MAJ-06-2021-3210 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013407282