Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China

607 citations recorded by the source corpus.

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

Mandatory Corporate Social Responsibility (CSR) Reporting and Financial Reporting Quality: Evidence from a Quasi-Natural Experiment (2016, methodology): “Following Chen et al. (2006) and Loebbecke et al. (1989), we include Asset, Lev, InsHold, Return, Growth, SOE, OwnCon, and Indepen as control variables.”
Corporate social responsibility, the cost of equity capital and ownership structure: An analysis of Chinese listed firms (2015, background): “In contrast, banks’ loan-granting decisions to NSOEs are based largely on financial rather than political considerations (Chen et al., 2011). For the cost of equity, Woolcock (1998) and Hitt et al. (2002) suggest that SOEs can obtain more social capital and have more financing channels because of th”
Association Between Borrower and Lender State Ownership and Accounting Conservatism (2010, positive): “All Chinese banks utilize financial information when they evaluate client loan applications and monitor their clients after the loans are issued (Hu et al. [2007]).”