The impact of audit quality on earnings management and cost of equity capital : evidence from a developing market
Ben Le and Paula Hearn Moore
Year of publication: |
2023
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Authors: | Le, Ben ; Moore, Paula Hearn |
Published in: |
Journal of financial reporting & accounting : JFRA. - Bingley : Emerald, ISSN 2042-5856, ZDB-ID 2490369-3. - Vol. 21.2023, 3, p. 695-728
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Subject: | Audit quality | Cost of equity capital | Earnings management | Foreign ownership | Government ownership | Vietnam | Kapitalkosten | Cost of capital | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit | Viet Nam | Eigentümerstruktur | Ownership structure | Eigenkapital | Equity capital | Corporate Governance | Corporate governance |
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