Zaky, Naufal and Siregar, Sylvia (2013) The Effect of Modified Audit Opinion on Debt Contracts. In: Proceedings of the 1st Sampoerna University-AFBE International Conference, SU-AFBE 2018, 6-7 December 2018, Jakarta Indonesia.
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Abstract
The purpose of this study is to examine the effect of a modified audit opinion on the debt contract (interest spread, loan size, covenant, collateral, and loan maturity). Samples of this study are credit facilities obtained by listed firms in 2013-2016 with total observations of 660. Results of this
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 12:18 |
| Last Modified: | 17 Apr 2026 14:03 |
| URI: | http://eprints.eai.eu/id/eprint/23810 |
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