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Keywords: cash holdings
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Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (2): 27–57.
Published: 01 May 2015
...Jeong-Bon Kim; Jay Junghun Lee; Jong Chool Park SUMMARY This study investigates the monitoring role of high-quality auditors defined as office-level industry specialists in the stock market valuation of cash assets. We find that the market value of cash holdings is significantly higher...
