摘要 : Internal control certification reduces information uncertainty on the quality of controls and therefore is expected to affect the pricing of equity securities. This study investigates whether chief executive officers' (CEOs) and c... 展开
作者 | Garg~ Mukesh |
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作者单位 | |
期刊名称 | 《Australian Journal of Management》 |
页码/总页数 | 527-559 / 33 |
语种 | 英语 |
关键词 | Auditor bid-ask spread certification corporate governance financial reporting information asymmetry internal controls value relevance |
DOI | 10.1177/0312896217691079 |
馆藏号 | C-243 |