The Information Role of Audit Opinions in Debt Contracting

By Peter F. Chen, Shaohua He, Zhiming Ma, D. Stice. 2016

191 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/acbb89907eacb76b847cd24ae3ebf115fab5efe0

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In Accounting

1. Si Xu
2. Xun Gong
3. Guangming Gong

In Finance

1. Si Xu
2. Xun Gong
3. Guangming Gong

Citations in the corpus

• On the Value of Corporate Social Responsibility Disclosure: An Empirical Investigation of Corporate Bond Issues in China (2018, methodology): “Chen et al. (2016) indicate that a pre-condition for using financial information or non-financial information is the assurance that the information reflects the firm’s actual performance. Specific to CSR reports, there is a common concern about the usefulness of this type of disclosure because of in”