Information content and recency effect of the audit report in loan rating decisions

Accounting and Finance

Volumn 47, Issue 2, 2007, Pages 285-304

  Guiral Contreras, Andrés ^a   Gonzalo Angulo, Jose A ^b   Rodgers, Waymond ^a  

^a UNIVERSITY OF CALIFORNIA   (United States)

^b UNIVERSITY OF ALCALÁ   (Spain)

Author keywords

Audit report; Audit report information content; Loan officers; Recency effect

Indexed keywords

EID: 34250181385     PISSN: 08105391     EISSN: 1467629X     Source Type: Journal    
DOI: 10.1111/j.1467-629X.2006.00208.x     Document Type: Article

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