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| Author: | Soltani, B. |
| Title: | Some empirical evidence to support the relationship between audit reports and stock prices -- the French Case |
| Journal: | International Journal of Auditing
2000 : NOV, VOL. 4:3, p. 269-292 |
| Index terms: | COMPANY REPORTS FRANCE STOCK EXCHANGES |
| Language: | eng |
| Abstract: | Acting as an independent intermediary, the auditor facilitates market transactions by providing an "opinion" on financial statements which should help to reduce the information asymmetry between the company and its potential investors. Whether audit qualifications have informational value to investors is a question that needs further investigation, as previous empirical studies on this issue yield mixed results. |
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