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Keywords: cost of equity
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Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (4): 1–39.
Published: 01 November 2014
...Keval Amin; Jagan Krishnan; Joon Sun Yang SUMMARY: Prior studies document a negative market reaction to going concern opinions. We extend this literature by focusing on the link between the going concern opinion and the cost of equity capital. Using two different samples (one comprising distressed...