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Investor Protection and Corporate Performance: Comparing Auditing Issues across countries

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  • D'Agosto, Elena

Abstract

This paper focuses on the effect of auditing activity on corporate performance. To this end, an auditing measure is derived for six countries based on their national auditing laws. A study is then made of the impact of this legislation on corporate values in the market. The findingsshow that auditing rules positivly affect company performance. This link is then confirmed with several robusteness checks.

Suggested Citation

  • D'Agosto, Elena, 2007. "Investor Protection and Corporate Performance: Comparing Auditing Issues across countries," MPRA Paper 50990, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:50990
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    File URL: https://mpra.ub.uni-muenchen.de/50990/1/MPRA_paper_50990.pdf
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    References listed on IDEAS

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    More about this item

    Keywords

    Keywords: Investor Protection; Auditing; Corporate Performance JEL : G3; M42.;
    All these keywords.

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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