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Author: | MartÃnez, M.C.P. MartÃnez, A.V. Benau, M.A.G. |
Title: | Reactions of the Spanish capital market to qualified audit reports |
Journal: | European Accounting Review
2004 : VOL. 13:4, p. 689-711 |
Index terms: | Accounting Auditing Market information Spain |
Language: | eng |
Abstract: | This article aims to empirically test whether there is a relationship between audit qualifications and stock prices in the context of the Spanish capital market. |
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