Auditor quality, corporate risk, and the valuation of new issues
Review of Quantitative Finance and Accounting, ISSN: 0924-865X, Vol: 5, Issue: 3, Page: 241-251
1995
- 8Citations
- 5Usage
- 10Captures
Metric Options: CountsSelecting the 1-year or 3-year option will change the metrics count to percentiles, illustrating how an article or review compares to other articles or reviews within the selected time period in the same journal. Selecting the 1-year option compares the metrics against other articles/reviews that were also published in the same calendar year. Selecting the 3-year option compares the metrics against other articles/reviews that were also published in the same calendar year plus the two years prior.
Example: if you select the 1-year option for an article published in 2019 and a metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019. If you select the 3-year option for the same article published in 2019 and the metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019, 2018 and 2017.
Citation Benchmarking is provided by Scopus and SciVal and is different from the metrics context provided by PlumX Metrics.
Example: if you select the 1-year option for an article published in 2019 and a metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019. If you select the 3-year option for the same article published in 2019 and the metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019, 2018 and 2017.
Citation Benchmarking is provided by Scopus and SciVal and is different from the metrics context provided by PlumX Metrics.
Metrics Details
- Citations8
- Citation Indexes8
- CrossRef6
- Usage5
- Abstract Views5
- Captures10
- Readers10
- 10
Article Description
This paper tests two hypotheses derived from the Data et al. (1991) theoretical model of auditor choice by companies newly listing on the stock exchange. The results offer support to their predictions of the demand for auditor quality. In particular, higher-risk companies are associated with the selection of a high-quality auditor, as proxied by a Big Eight firm of accountants. Additionally, companies who employed Big Eight firms had higher market valuations of their stock at the time of listing. © 1995 Kluwer Academic Publishers.
Bibliographic Details
http://www.scopus.com/inward/record.url?partnerID=HzOxMe3b&scp=0041590387&origin=inward; http://dx.doi.org/10.1007/bf01074840; http://link.springer.com/10.1007/BF01074840; http://www.springerlink.com/index/pdf/10.1007/BF01074840; http://link.springer.com/content/pdf/10.1007/BF01074840; http://link.springer.com/content/pdf/10.1007/BF01074840.pdf; http://link.springer.com/article/10.1007/BF01074840/fulltext.html; http://commons.ln.edu.hk/sw_master/1968; http://commons.ln.edu.hk/cgi/viewcontent.cgi?article=2969&context=sw_master; https://commons.ln.edu.hk/sw_master/1968; https://commons.ln.edu.hk/cgi/viewcontent.cgi?article=2969&context=sw_master; http://www.springerlink.com/index/10.1007/BF01074840; https://dx.doi.org/10.1007/bf01074840; https://link.springer.com/article/10.1007/BF01074840; https://scholars.ln.edu.hk/en/publications/2f37721f-5d63-4e0c-8d9f-e794a8768eb2; https://scholars.ln.edu.hk/en/publications/auditor-quality-corporate-risk-and-the-valuation-of-new-issues; https://link.springer.com/content/pdf/10.1007/BF01074840.pdf; http://link.springer.com/article/10.1007%2FBF01074840
Springer Science and Business Media LLC
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