Liu, Jinping and Yu, Changjiang (2017) The Impact of the Number of Key Audit Matters on the Cost of Debt Financing—— Mediation Role Based on Enterprise Transparency. In: Proceedings of the 4th International Conference on Economic Management and Big Data Applications, ICEMBDA 2023, October 27–29, 2023, Tianjin, China.
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Abstract
The addition of key audit matters(KAMs) in the audit report can provide more useful information for investors to make decisions, and thus affect the cost of debt financing. In this paper, the sample data of A-share listed companies of Shanghai Stock Exchange from 2017 to 2022 after the implementatio
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 17:05 |
| Last Modified: | 17 Apr 2026 01:00 |
| URI: | http://eprints.eai.eu/id/eprint/46767 |
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