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Keywords: cost of debt
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Journal Articles
Journal of International Accounting Research (2022) 21 (3): 127–146.
Published: 01 September 2022
...Kanyarat (Lek) Sanoran ABSTRACT Previous research reports a lower cost of debt when auditors are industry specialists at the national- and city-levels and at the firm- and office-levels. This study examines whether the cost of debt decreases with auditor industry specialization at the engagement...
Journal Articles
Journal Articles
Journal of International Accounting Research (2016) 15 (2): 31–47.
Published: 01 June 2016
...Abbie Daly; Hollis A. Skaife ABSTRACT Firms engaged in agriculture generate revenue from biological assets that manifest in the cultivation of bearer fruits and nuts, the tilling of crops, and the production of livestock and forestry. We investigate whether firms' cost of debt is associated...
Includes: Supplementary data
Journal Articles
Journal of International Accounting Research (2015) 14 (2): 151–180.
Published: 01 September 2015
... to the cost of debt of our sample firms. Our large-sample empirical evidence confirms our expectations. While the cross-sectional nature of our setting limits our potential to address endogeneity concerns and, thus, caution is required when interpreting our findings in a causal way, they are consistent...