Does Audit Committees’ Equity-based Compensation Affect Firms’ Cost of Equity Capital and Credit Rating?
碩士 === 國立政治大學 === 會計研究所 === 103 === This study examines how investors and credit rating agents react to audit committees’ equity-based compensation. Based on a sample of S&;P 1500 firms during 2006-2010, the empirical results show that firms who pay audit committees higher portion of equity-base...
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/99367355525354933793 |