Gill de Albornoz Noguer, Gill de Albornoz Noguer Belén; … - Fundación BBVA - 2006
The aim of this paper is to examine the potentialeffects of trust in financial reporting on the costof debt of a wide sample of Spanish firms,corresponding to the period 1996-2002. To do so,we analyse whether auditor reputation has a significantimpact on the way investors use accruals...