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1-2 of 2
Keywords: cost of equity
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons 1–30.
Published: 12 April 2023
...Zhi-Yuan Feng; Divesh S. Sharma; Mai Dao; Hua-Wei Huang SYNOPSIS We examine (1) the association between global-level and joint global-, national-, and city-level auditor industry specialization and audit clients’ cost of equity capital and (2) how the national investor protection environment...
Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2013) 27 (4): 667–691.
Published: 01 December 2013
...Jagan Krishnan; Chan Li; Qian Wang SYNOPSIS We examine the association between auditor industry expertise and clients' cost of equity. Prior research suggests that industry experts are associated with higher earnings quality than non-experts. If such improved earnings quality were recognized...
