Keywords: Hedge portfolio returns
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Journal Articles
Managerial Auditing Journal (2021) 36 (1): 132–166.
Published: 27 February 2021
... value Hedge portfolio returns G14 M42 First, the existing studies document that external auditors’ assurance services affect the credibility of disclosed financial statements (Becker et al., 1998 ; Blackwell et al., 1998) and lower the costs of debt and equity (Francis...

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