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...

Description complète

Enregistré dans:
Détails bibliographiques
Auteurs principaux: Xu Li, Xingtong Zhang, Yinggang Zhou
Format: article
Langue:EN
Publié: KeAi Communications Co., Ltd. 2021
Sujets:
G01
G15
G32
Accès en ligne:https://doaj.org/article/5472246a746e4b5cad3a7617d22168a9
Tags: Ajouter un tag
Pas de tags, Soyez le premier à ajouter un tag!