How do “gatekeepers” affect credit risk?

This study investigates the relationship between auditor tenure and credit default swap (CDS) spreads of U.S. firms based on quantile regression. After allowing for common determinants of CDS spreads, auditor tenure exerts both statistically and economically significant additional impacts on the CDS...

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Detalles Bibliográficos
Autores principales: Xu Li, Xingtong Zhang, Yinggang Zhou
Formato: article
Lenguaje:EN
Publicado: KeAi Communications Co., Ltd. 2021
Materias:
G01
G15
G32
Acceso en línea:https://doaj.org/article/5472246a746e4b5cad3a7617d22168a9
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