Auditor Quality, IFRS Adoption, and Stock Price Crash Risk: Korean Evidence

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收藏 2017-02-19

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【作者(必填)】H Lim, SK Kang, H Kim

【文题(必填)】Auditor Quality, IFRS Adoption, and Stock Price Crash Risk: Korean Evidence

【年份(必填)】

【全文链接或数据库名称(选填)】 Emerging Markets Finance and Trade, 2016 - Taylor & Francis
http://www.tandfonline.com/doi/abs/10.1080/1540496X.2016.1184142?journalCode=mree20

ABSTRACTThis paper investigates the relationship among auditor quality, International
Financial Reporting Standard (IFRS) adoption and stock price crash risk. Using 657 unique
listed companies spanning 2002–2014 in Korea, this study finds that stock price crash risk

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