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A Study on the Effect of Independent Audit upon Investor Protection ——Theoretical Analysis and Empirical Evidence

李海燕

西南财经大学

Abstract: The impact of investor protection is wide and great. It affects enterprise’s agency problem and the development of capital market. Ultimately, it affects the development of a country’s economy. The development of a country’s economy depends on the healthy development of the enterprises in this country. Only when entrepreneurs can raise their operating capital, they can create wealth for the society. Only when capital and other economic resources are reasonably distributed among the enterprises, ... More
Keywords：

independent audit; investor protection; agency costs of equity; agency costs of debt; underpricing of initial public offering;

  • Series：

    (J) Economics ＆ Management

  • Subject：

    Audit

  • Classification Code：

    F239.4

Tutor：

蔡春;

Retraction:

会计学

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