Financial reporting quality of privately held firms: evidence from private corporations versus limited companies
| Autor: | Seung-Youb Han, Seungbin Oh, Bok Baik, Bong Hwan Kim |
|---|---|
| Rok vydání: | 2020 |
| Předmět: |
TheoryofComputation_MISCELLANEOUS
Finance Economics and Econometrics 050208 finance ComputingMilieux_THECOMPUTINGPROFESSION business.industry media_common.quotation_subject 05 social sciences ComputingMilieux_LEGALASPECTSOFCOMPUTING 050201 accounting Audit Accounting 0502 economics and business Quality (business) Business media_common Limited company |
| Zdroj: | Asia-Pacific Journal of Accounting & Economics. 29:1184-1207 |
| ISSN: | 2164-2257 1608-1625 |
| DOI: | 10.1080/16081625.2020.1828104 |
| Popis: | In this paper, we examine whether requirements to disclose audited financial statements enhance financial reporting quality of privately held firms. Unlike U.S. private firms, private corporations ... |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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