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Voluntary Audits and the Cost of Debt Capital for Privately Held Firms: Korean Evidence

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Cited by:

  1. Haozhe Song & Gunnar Rimmel, 2025. "Debtholders' reaction to sustainability reporting regulations: International evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 34(1), pages 88-115, January.
  2. Michael Minnis, 2011. "The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 49(2), pages 457-506, May.
  3. Lucia Dalla Pellegrina & Serena Frazzoni & Zeno Rotondi & Andrea Vezzulli, 2017. "Does ICT adoption improve access to credit for small enterprises?," Small Business Economics, Springer, vol. 48(3), pages 657-679, March.
  4. Owusu, Andrews & Zalata, Alaa Mansour, 2023. "Credit rating agency response to appointment of female audit partners: Evidence from the UK," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
  5. Juan L. Gandía & David Huguet, 2021. "Combined Effects of Auditing and Discretionary Accruals on the Cost of Debt: Evidence From Spanish SMEs," SAGE Open, , vol. 11(4), pages 21582440211, October.
  6. Feng, Xiaoli & Li, Wenjing & Peng, Yuanhuai & Tan, Youchao, 2021. "International trade friction and the cost of debt: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 67(C).
  7. Bellucci, Andrea & Borisov, Alexander & Giombini, Germana & Zazzaro, Alberto, 2023. "Information asymmetry, external certification, and the cost of bank debt," Journal of Corporate Finance, Elsevier, vol. 78(C).
  8. Xing, Qiuhang & Xu, Gaoshuang & Wang, Yanping, 2024. "Open government data and the cost of debt," International Review of Financial Analysis, Elsevier, vol. 95(PA).
  9. Sánchez-Ballesta, Juan Pedro & Yagüe, José, 2023. "Tax avoidance and the cost of debt for SMEs: Evidence from Spain," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(2).
  10. Igor Goncharov & Edward J. Riedl & Thorsten Sellhorn, 2014. "Fair value and audit fees," Review of Accounting Studies, Springer, vol. 19(1), pages 210-241, March.
  11. Stropnik Neca & Korošec Bojana & Tominc Polona, 2017. "The Relationship Between the Intellectual Capital Disclosure and Cost of Debt Capital – A Case of Slovenian Private Audited Organisations," Naše gospodarstvo/Our economy, Sciendo, vol. 63(4), pages 3-16, December.
  12. Franco Cescon & Luca Grassetti, 2021. "Financial control and business strategy in start-up companies: An empirical analysis," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 189-214.
  13. Stefanie Ceustermans & Diane Breesch & Joël Branson, 2017. "Voluntary Disclosure of Sales and the Extent of Trade Credit in Small Private Companies," Accounting in Europe, Taylor & Francis Journals, vol. 14(3), pages 388-406, September.
  14. Marcelo Botelho da Costa Moraes & Aviner Augusto Silva Manoel & Jorge Carneiro, 2025. "Determinants of corporate cash holdings in private and public companies: insights from Latin America," Review of Quantitative Finance and Accounting, Springer, vol. 65(4), pages 1433-1474, November.
  15. Kim, Yeonghyeon & Lee, Junyong & Lee, Kyounghun & Oh, Frederick Dongchuhl, 2024. "Corporate disclosure behavior during financial crises: Evidence from Korea," Journal of Financial Stability, Elsevier, vol. 73(C).
  16. Qiang Li & Wenjuan Ruan & Huimin Shi & Erwei Xiang & Feida (Frank) Zhang, 2022. "Corporate environmental information disclosure and bank financing: Moderating effect of formal and informal institutions," Business Strategy and the Environment, Wiley Blackwell, vol. 31(7), pages 2931-2946, November.
  17. Sudipta Bose & Sarowar Hossain, 2025. "A Cross‐Country Study of the Impact of Ownership Structure on the Voluntary Audit Decisions of Private Entities in Developing Countries," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(4), pages 4006-4038, December.
  18. Asif M. Huq & Fredrik Hartwig & Niklas Rudholm, 2022. "Do audited firms have a lower cost of debt?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(2), pages 153-175, June.
  19. Zou, Ying & Li, Jianxin & Wu, Tonglin & Chen, Sicen, 2024. "Does exploratory trademark strategy affect the cost of debt financing? Evidence from China," International Review of Economics & Finance, Elsevier, vol. 96(PC).
  20. Felipe Restrepo & Jérôme P. Taillard, 2022. "Private firms’ incentives and opportunities to manage earnings: Evidence from the use of inflation adjustments," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(1-2), pages 69-110, January.
  21. Liangbo Ma & Shiguang Ma & Gary Tian, 2017. "Corporate Opacity and Cost of Debt for Family Firms," European Accounting Review, Taylor & Francis Journals, vol. 26(1), pages 27-59, January.
  22. Christensen, Brant E. & Eilifsen, Aasmund & Glover, Steven M. & Messier, William F., 2020. "The effect of audit materiality disclosures on investors’ decision making," Accounting, Organizations and Society, Elsevier, vol. 87(C).
  23. Zhang, Dongyang & Liu, Deqiang, 2017. "Determinants of the capital structure of Chinese non-listed enterprises: Is TFP efficient?," Economic Systems, Elsevier, vol. 41(2), pages 179-202.
  24. Clatworthy, Mark A. & Peel, Michael J., 2021. "Reporting accountant appointments and accounting restatements: Evidence from UK private companies," The British Accounting Review, Elsevier, vol. 53(3).
  25. Bellucci, Andrea & Pennacchio, Luca & Zazzaro, Alberto, 2023. "Debt financing of SMEs: The certification role of R&D Subsidies," International Review of Financial Analysis, Elsevier, vol. 90(C).
  26. Manoel, Aviner Augusto Silva & Moraes, Marcelo Botelho da Casta & Santos, David Ferreira Lopes & Pündrich, Gabriel Pereira, . "Audit quality and the cost of debt in private firms: evidence from the Brazilian sugarcane industry," International Food and Agribusiness Management Review, International Food and Agribusiness Management Association, vol. 25(01).
  27. Wen Hua Sharpe & Peter Carey & Hong Feng Zhang, 2023. "Being private, Big 4 auditors, and debt raising," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2295-2345, June.
  28. Ole-Kristian Hope & Shushu Jiang & Dushyantkumar Vyas, 2021. "Government procurement and financial statement certification: Evidence from private firms in emerging economies," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 52(4), pages 718-745, June.
  29. Liangliang Jiang & Hui Zhou, 2017. "The role of audit verification in debt contracting: evidence from covenant violations," Review of Accounting Studies, Springer, vol. 22(1), pages 469-501, March.
  30. Hakim Lyngstad{aa}s & Johannes Mauritzen, 2023. "Adults in the room? The auditor and dividends in small firms: Evidence from a natural experiment," Papers 2301.11079, arXiv.org.
  31. Li, Changhong & Xu, Yuan & Gill, Amarjit & Haider, Zulfiquer Ali & Wang, Yuan, 2019. "Religious beliefs, socially responsible investment, and cost of debt: Evidence from entrepreneurial firms in India," Emerging Markets Review, Elsevier, vol. 38(C), pages 102-114.
  32. Godlewski, Christophe J. & Le, Nhung Hong, 2022. "Family firms and the cost of borrowing: empirical evidence from East Asia," Research in International Business and Finance, Elsevier, vol. 60(C).
  33. Aguir, Wael & Ater, Brandon & Anabila, Andrew A. & Sobngwi, Christian Kuiate, 2022. "The role of shared auditors in loan contracts," The Quarterly Review of Economics and Finance, Elsevier, vol. 86(C), pages 87-97.
  34. Reiner Quick & Niklas Schenk & Florian Schmidt & Thilo Towara, 2018. "The impact of corporate governance on auditor choice: evidence from Germany," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(2), pages 251-283, June.
  35. Halabi, Hussein & Alshehabi, Ahmad & Wood, Geoffrey & Khan, Zaheer & Afrifa, Godfred, 2021. "The impact of international diversification on credit scores: Evidence from the UK," International Business Review, Elsevier, vol. 30(6).
  36. Gavin Cassar, 2011. "Discussion of The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 49(2), pages 507-528, May.
  37. Inna Sousa Paiva, 2018. "Contracting debt and the quality of financial reporting in private firms," Contaduría y Administración, Accounting and Management, vol. 63(2), pages 33-34, Junio.
  38. Shi, Jinyan & Yu, Conghui & Li, Yanxi & Wang, Tianhe, 2022. "Does green financial policy affect debt-financing cost of heavy-polluting enterprises? An empirical evidence based on Chinese pilot zones for green finance reform and innovations," Technological Forecasting and Social Change, Elsevier, vol. 179(C).
  39. Mertzanis, Charilaos & Marashdeh, Hazem & Houcine, Asma, 2024. "Do financing constraints affect the financial integrity of firms?," International Review of Economics & Finance, Elsevier, vol. 90(C), pages 220-240.
  40. Ormazabal, Gaizka, 2018. "The Role of Stakeholders in Corporate Governance: A View from Accounting Research," CEPR Discussion Papers 12775, Centre for Economic Policy Research.
  41. Ann Vanstraelen & Caren Schelleman, 2017. "Auditing private companies: what do we know?," Accounting and Business Research, Taylor & Francis Journals, vol. 47(5), pages 565-584, July.
  42. Persakis, Anthony & Iatridis, George Emmanuel, 2015. "Cost of capital, audit and earnings quality under financial crisis: A global empirical investigation," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 38(C), pages 3-24.
  43. Yongliang Wu & Zihui Li & Min Zhang & Shengbao Zhai, 2023. "Auditor Assignments and Audit Quality," Australian Accounting Review, CPA Australia, vol. 33(2), pages 160-187, June.
  44. Leif Atle Beisland & Roy Mersland & Øystein Strøm, 2018. "Use of Big Four auditors and fund raising: evidence from developing and emerging markets," International Journal of Emerging Markets, Emerald Group Publishing Limited, vol. 13(2), pages 371-390, April.
  45. Mariya N. Ivanova & Henrik Nilsson & Milda Tylaite, 2024. "Yesterday is history, tomorrow is a mystery: Directors’ and CEOs’ prior bankruptcy experiences and the financial risk of their current firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 51(1-2), pages 595-630, January.
  46. Anh Tuan Bui & Thu Phuong Pham, 2022. "Correction: Bui, A.T.; Pham, T.P. Financial and Labour Obstacles and Firm Employment: Evidence from Europe and Central Asia Firms. Sustainability 2021, 13 , 8650," Sustainability, MDPI, vol. 14(1), pages 1-1, January.
  47. Wuchun Chi & Linda A. Myers & Thomas C. Omer & Hong Xie, 2017. "The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality," Review of Accounting Studies, Springer, vol. 22(1), pages 361-391, March.
  48. Li, Bin & Liang, Yilan & Shahab, Yasir & Gull, Ammar Ali & Ashraf, Naeem, 2022. "Parent-subsidiary dispersion, cost of debt and debt default: Evidence from China," Economic Modelling, Elsevier, vol. 107(C).
  49. Garcia-Blandon, Josep & Josep Maria, Argilés-Bosch & Diego, Ravenda, 2024. "Female directors and the firm's cost of debt: Evidence from a quasi-natural experiment," European Management Journal, Elsevier, vol. 42(2), pages 224-232.
  50. Hakim Lyngstadås & Johannes Mauritzen, 2024. "Adults in the room? The auditor and dividends in small firms: evidence from a natural experiment," Empirical Economics, Springer, vol. 67(5), pages 2207-2240, November.
  51. Frederick Kibon Changwony & Anthony Kwabena Kyiu, 2024. "Business strategies and corruption in small‐ and medium‐sized enterprises: The impact of business group affiliation, external auditing, and international standards certification," Business Strategy and the Environment, Wiley Blackwell, vol. 33(1), pages 95-121, January.
  52. Edmonds, Christopher T. & Leece, Ryan D. & Vermeer, Beth Y. & Vermeer, Thomas E., 2023. "The role of adverse outcomes in municipal debt costs," Advances in accounting, Elsevier, vol. 63(C).
  53. Lopin Kuo & Po-Wen Kuo & Chun-Chih Chen, 2021. "Mandatory CSR Disclosure, CSR Assurance, and the Cost of Debt Capital: Evidence from Taiwan," Sustainability, MDPI, vol. 13(4), pages 1-19, February.
  54. Yu, Miao & Guo, Yue Mei & Wang, Di & Gao, Xiaohan, 2021. "How do zombie firms affect debt financing costs of others: From spillover effects views," Pacific-Basin Finance Journal, Elsevier, vol. 65(C).
  55. Jo, Jaehee & Jung, Keumah & Park, Sohee, 2025. "Are borrowing costs affected by audit market structure? Evidence from market concentration," Finance Research Letters, Elsevier, vol. 86(PE).
  56. Cameran, Mara & Campa, Domenico & Daniele, Mario, 2025. "Does stepping-back from IFRS pay off? Evidence from European unlisted firms’ cost of debt," Finance Research Letters, Elsevier, vol. 85(PA).
  57. Hui‐Yu Hsiao & Wu‐Po Liu & Szu‐Jung Wu, 2025. "Does increased monitoring enhance the credibility of financial reports? Evidence of auditing semi‐annual financial statements," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(1), pages 753-772, March.
  58. Elisabeth Dedman & Asad Kausar, 2012. "The impact of voluntary audit on credit ratings: evidence from UK private firms," Accounting and Business Research, Taylor & Francis Journals, vol. 42(4), pages 397-418, September.
  59. Bley, Jorg & Saad, Mohsen & Samet, Anis, 2019. "Auditor choice and bank risk taking," International Review of Financial Analysis, Elsevier, vol. 61(C), pages 37-52.
  60. Shailer, Greg & Wang, Kun, 2015. "Government ownership and the cost of debt for Chinese listed corporations," Emerging Markets Review, Elsevier, vol. 22(C), pages 1-17.
  61. Swanpitak, Tanapond & Pan, Xiaofei & Suardi, Sandy, 2020. "Family control and cost of debt: Evidence from Thailand," Pacific-Basin Finance Journal, Elsevier, vol. 62(C).
  62. Briozzo, Anahi & Albanese, Diana, 2020. "Voluntary audit, investment, and financing decisions in Latin American small and medium enterprises," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
  63. C. S. Agnes Cheng & Weihang Sun & Kangtao Ye & Ning Zhang, 2020. "The Effect of Auditing on Promoting Exports: Evidence from Private Firms in Emerging Markets," Management Science, INFORMS, vol. 66(4), pages 1692-1716, April.
  64. Samer Khalil & Walid Saffar & Samir Trabelsi, 2015. "Disclosure Standards, Auditing Infrastructure, and Bribery Mitigation," Journal of Business Ethics, Springer, vol. 132(2), pages 379-399, December.
  65. Jeong-Bon Kim & Mikhail Pevzner & Xiangang Xin, 2019. "Foreign institutional ownership and auditor choice: Evidence from worldwide institutional ownership," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(1), pages 83-110, February.
  66. Aase, Øivind André Strand, 2022. "Effects of Voluntary Audit on Accounting Quality in Small Private Firms," Discussion Papers 2022/1, Norwegian School of Economics, Department of Business and Management Science.
  67. Mari Paananen & Annelies Renders & Marita Blomkvist, 2016. "Causes and Consequences of Improvements in the Information Environment for Swedish Small and Mid-Sized Firms," Accounting in Europe, Taylor & Francis Journals, vol. 13(1), pages 21-42, April.
  68. Rakesh Pandey & Pallab Kumar Biswas & Muhammad Jahangir Ali & Mansi Mansi, 2020. "Female directors on the board and cost of debt: evidence from Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 4031-4060, December.
  69. Xianjie He & Jeffrey Pittman & Oliver Rui, 2016. "Reputational Implications for Partners After a Major Audit Failure: Evidence from China," Journal of Business Ethics, Springer, vol. 138(4), pages 703-722, November.
  70. Choi, Sunhwa & Choi, Youn-Sik & Gul, Ferdinand A. & Lee, Woo-Jong, 2015. "The impact of mandatory versus voluntary auditor switches on stock liquidity: Some Korean evidence," The British Accounting Review, Elsevier, vol. 47(1), pages 100-116.
  71. Chen Chen & Michelle Song & Cameron Truong & Jin Zhang, 2024. "Naming as business strategy: an analysis of eponymy and debt contracting," Review of Accounting Studies, Springer, vol. 29(3), pages 2971-3017, September.
  72. Hongmin Chun & Maretno Harjoto & Hakjoon Song, 2023. "Economic policy uncertainty and corporate donation: evidence from private firms in Korea," Review of Managerial Science, Springer, vol. 17(3), pages 909-939, April.
  73. Elina Haapamäki, 2018. "Voluntary Auditing: A Synthesis of the Literature," Accounting in Europe, Taylor & Francis Journals, vol. 15(1), pages 81-104, January.
  74. Choi, Young Mok & Park, Kunsu, 2024. "Economic policy uncertainty and dividend policy: Insight from private firms," International Review of Financial Analysis, Elsevier, vol. 96(PB).
  75. Manoel, Aviner Augusto Silva & Moraes, Marcelo Botelho da Costa, 2022. "The impact of internationalization degree on cash levels: Evidence from Latin America," International Business Review, Elsevier, vol. 31(3).
  76. Lin, Hsiao-Lun & Yen, Ai-Ru, 2017. "Determinants and market valuation of the decision to audit or review: Evidence from Taiwan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(3), pages 209-224.
  77. Ruqia Shaikh & Guo Fei & Muhammad Shaique & Muhammad Rizwan Nazir, 2019. "Control-Enhancing Mechanisms and Earnings Management: Empirical Evidence from Pakistan," JRFM, MDPI, vol. 12(3), pages 1-23, August.
  78. Fonseka, Mohan & Rajapakse, Theja & Richardson, Grant, 2019. "The effect of environmental information disclosure and energy product type on the cost of debt: Evidence from energy firms in China," Pacific-Basin Finance Journal, Elsevier, vol. 54(C), pages 159-182.
  79. Radeef Chundakkadan & Subash Sasidharan, 2022. "Gender gap and access to finance: A cross‐country analysis," Review of Development Economics, Wiley Blackwell, vol. 26(1), pages 180-207, February.
  80. Maarten Corten & Tensie Steijvers & Nadine Lybaert, 2015. "The demand for auditor services in wholly family-owned private firms: the moderating role of generation," Accounting and Business Research, Taylor & Francis Journals, vol. 45(1), pages 1-26, January.
  81. Muhammad Jahangir Ali & Seema Miglani & Man Dang & Premkanth Puwanenthiren & Mazur Mieszko, 2022. "Do family firms pay less for external funding?," Australian Journal of Management, Australian School of Business, vol. 47(2), pages 225-250, May.
  82. Elisabeth Dedman & Asad Kausar & Clive Lennox, 2014. "The Demand for Audit in Private Firms: Recent Large-Sample Evidence from the UK," European Accounting Review, Taylor & Francis Journals, vol. 23(1), pages 1-23, May.
  83. Xingqiang Du, 2019. "Does CEO-Auditor Dialect Sharing Impair Pre-IPO Audit Quality? Evidence from China," Journal of Business Ethics, Springer, vol. 156(3), pages 699-735, May.
  84. Stefano Azzali & Tatiana Mazza, 2017. "The Association between Big4 and Cost of Debt in Private Firms," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2017(1), pages 63-82.
  85. Redhwan Al‐Dhamari & Abdulsalam Saad Alquhaif & Bakr Ali Al‐Gamrh, 2022. "Modelling the impact of audit/remuneration committee overlap on debtholders' perceptions of accounting information quality: The role of CEO power," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(3), pages 2898-2920, July.
  86. Aase, Øivind André, 2022. "Size Management in Response to Mandatory Audit Rules," Discussion Papers 2022/2, Norwegian School of Economics, Department of Business and Management Science.
  87. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
  88. Qu Deng & Hezun Li & Hong Yue, 2024. "Public–private partnership, cost of debt and accounting conservatism," Economics and Politics, Wiley Blackwell, vol. 36(1), pages 432-482, March.
  89. Khan, Muhammad & Tawiah, Vincent & Usman, Muhammad & Wang, Fangjun & Gyapong, Ernest, 2023. "Returnee directors and cost of debt," Journal of Business Research, Elsevier, vol. 168(C).
  90. Kelvin Mugambi Kinyua & Frederick Kibon Changwony & Kevin Campbell, 2025. "Government procurement contracts, external audit certification, and financing of small- and medium-sized enterprises," Small Business Economics, Springer, vol. 64(3), pages 1163-1231, March.
  91. Anh Tuan Bui & Susan Lambert & Tung Duc Phung & Giao Reynolds, 2021. "The Impact of Business Obstacles on Firm Growth and Job Stability in East Asia and Pacific Nations," Sustainability, MDPI, vol. 13(19), pages 1-19, October.
  92. Bernard, Darren & Burgstahler, David & Kaya, Devrimi, 2018. "Size management by European private firms to minimize proprietary costs of disclosure," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 94-122.
  93. Younghee Park & Kyunga Na, 2018. "The Effect of Lease Accounting on Credit Rating and Cost of Debt: Evidence from Firms in Korea," Social Sciences, MDPI, vol. 7(9), pages 1-18, September.
  94. Chou, Julia & Zaiats, Nataliya & Zhang, Bohui, 2014. "Does auditor choice matter to foreign investors? Evidence from foreign mutual funds worldwide," Journal of Banking & Finance, Elsevier, vol. 46(C), pages 1-20.
  95. Gazilas, Emmanouil Taxiarchis & Belesis, Nicholas & Kampouris, Christos, 2025. "The Big Four Premium: Are Audit Fees a Matter of Size, Reputation, or Complexity?," MPRA Paper 123383, University Library of Munich, Germany.
  96. El Ghoul, Sadok & Guedhami, Omrane & Pittman, Jeffrey, 2016. "Cross-country evidence on the importance of Big Four auditors to equity pricing: The mediating role of legal institutions," Accounting, Organizations and Society, Elsevier, vol. 54(C), pages 60-81.
  97. John Gallemore & Martin Jacob, 2020. "Corporate Tax Enforcement Externalities and the Banking Sector," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 58(5), pages 1117-1159, December.
  98. Huq, Asif & Hartwig, Fredrik & Rudholm, Niklas, 2018. "Do audited firms have lower cost of debt?," HUI Working Papers 132, HUI Research.
  99. Cassar, Gavin & Ittner, Christopher D. & Cavalluzzo, Ken S., 2015. "Alternative information sources and information asymmetry reduction: Evidence from small business debt," Journal of Accounting and Economics, Elsevier, vol. 59(2), pages 242-263.
  100. Farah Saerens & Stefanie Ceustermans, 2021. "Abbreviated or Micro-Entity Accounts? Effect of Financial Reporting Format on the Availability of Trade Credit," Sustainability, MDPI, vol. 13(15), pages 1-18, July.
  101. Kuo, Nan-Ting & Lee, Cheng-Few, 2024. "Social trust and the choices to provide audited financial statements by private firms in emerging markets," The British Accounting Review, Elsevier, vol. 56(2).
  102. Palazuelos Cobo, Estefanía & Montoya del Corte, Javier & Herrero Crespo, Ángel, 2017. "Determinantes de la continuidad en la contratación de la auditoría de forma voluntaria: evidencia para el caso de España," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 63-72.
  103. Young Hwan Lee & Sun A Kang & Sang Min Cho, 2015. "The effect of voluntary IFRS adoption by unlisted fi rms on earnings quality and the cost of debt: empirical evidence from Korea," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 16(5), pages 931-948, October.
  104. Dang, Man & Puwanenthiren, Premkanth & Thai, Hong An & Mazur, Mieszko & Jones, Edward & Vo, Xuan Vinh, 2021. "Policy uncertainty and seasoned equity offerings methods," International Review of Financial Analysis, Elsevier, vol. 77(C).
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