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- W2388619055 abstract "This paper selects China's A-share listed companies during the years from 2003 to 2010 as the samples to inspect whether the high quality auditing as the information medium can enhance the effectiveness of the debt governance mechanism by improving the quality of the accounting information and reducing information risks from the perspective of company value.The result proves that high quality auditing can produce a synergistic effect together with the debt governance mechanism and finally enhance company value.Moreover,the synergistic effect between short-term debt and high quality auditing is more notable,while the nature of the proprietary right and the financial development level in different regions will also have significant impact on the synergistic effect between the high quality auditing and the debt governance mechanism." @default.
- W2388619055 created "2016-06-24" @default.
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- W2388619055 date "2012-01-01" @default.
- W2388619055 modified "2023-09-24" @default.
- W2388619055 title "Debt Governance,High Quality Auditing and Company Value: Empirical Evidences from China's A-Share Listed Companies" @default.
- W2388619055 hasPublicationYear "2012" @default.
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