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감사인지정이 타인자본비용에 미치는 영향
Author
강민정, 이명건
Journal Title
회계정보연구
Publication Year
2018
Topics
Summary
This study empirically analyzes the impact of the auditor designation system on a company's cost of debt. The analysis reveals that designated firms experience a decrease in the cost of debt, indicating a reduction in financing costs, attributed to improvements in accounting information quality and increased creditor confidence. However, this effect was not observed for firms designated due to administrative issues, and firms attempting to avoid designation had higher costs of debt than designated firms.
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