The effects of industry expertise on cost of debt : an individual auditor-level analysis
Year of publication: |
2017
|
---|---|
Authors: | Wang, Ying-Chieh ; Huang, Hua Wei ; Chiou, Jeng-Ren ; Huang, Yu-Chieh |
Published in: |
Asian review of accounting. - Bingley [u.a.] : Emerald, ISSN 1321-7348, ZDB-ID 2473937-6. - Vol. 25.2017, 3, p. 322-334
|
Subject: | Cost of debt | Individual auditor level | Industry specialization | Fremdkapital | Debt financing | Verbindlichkeiten | Corporate debt | Wirtschaftsprüfung | Financial audit | USA | United States | Private Verschuldung | Private debt |
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