Pyramidal Ownership Structure and Firms’ Audit Fees
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DOI: 10.1080/1540496x.2019.1706479
Abstract: ABSTRACT Using the sample of listed firms in China from 2004 to 2014, this paper investigates the impact of pyramidal ownership structure on firms’ audit fees. The results show that (1) generally, the greater the… read more here.
Keywords: ownership structure; audit fees; pyramidal ownership; ownership ... See more keywords