Does high-quality auditing decrease the use of collateral? Analysis from the perspective of lenders’ self-protection
We examine the association between audit quality and the use of collateral in a sample of Chinese firms from 2005 to 2011. Using the full sample, we document a negative relationship between audit quality and the use of collateral that is consistent with lenders’ interests. We also show that audit qu...
| Príomhchruthaitheoir: | |
|---|---|
| Formáid: | Alt |
| Teanga: | English |
| Foilsithe / Cruthaithe: |
Elsevier
2014-09-01
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| Sraith: | China Journal of Accounting Research |
| Ábhair: | |
| Rochtain ar líne: | http://www.sciencedirect.com/science/article/pii/S1755309114000239 |