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- W2891993629 abstract "We examine whether the type of audit opinion a company receives is associated with the debt characteristics of Chinese companies. Our analyses indicate that companies receiving modified audit opinions pay higher interest rates and have more short-term debt. When the auditor mentions going concern in the audit opinion, companies pay higher interest rates and have a lower percentage of long-term debt, but this result is weaker for state-owned enterprises. We also find that companies receiving qualified or adverse opinion pay higher interest rates and have a lower level of long-term debt as a percentage of total debt." @default.
- W2891993629 created "2018-09-27" @default.
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- W2891993629 date "2018-09-10" @default.
- W2891993629 modified "2023-09-25" @default.
- W2891993629 title "Modified audit opinions and debt contracting: evidence from China" @default.
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- W2891993629 doi "https://doi.org/10.1080/16081625.2018.1517048" @default.
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