haku: @author Wallace, W. / yhteensä: 9
viite: 5 / 9
| Tekijä: | Wallace, W. |
| Otsikko: | Changes in european and australian companies when they choose a "big 5" auditor |
| Lehti: | European Management Journal
1998 : VOL. 16:6, p. 653-659 |
| Asiasana: | BENCHMARKING AUDITING EUROPE AUSTRALIA COMPANIES |
| Kieli: | eng |
| Tiivistelmä: | Empirical profiling of 193 companies in six countries that choose to change auditors to a "Big 5" firm permits managers who are responsible for such decisions to benchmark their financial context. In particular, the level of debt, returns, and taxes observed when companies choose to change auditor to a Big 5 firm are quantified, as are the signifi- cant changes observed in size, dividends, and the operating income-to-total capital ratio. Of particular interest are reasonably consistent declines in 5-year average effective interest incurred post-change |
SCIMA