Articles

Audit fees: What is the influence of shareholders?

The impact of potential conflicts between shareholders and managers on audit fees has been the topic of numerous studies in Anglo-Saxon countries. But there is no evidence that these findings apply to civil law countries such as France, where the main source of conflict concerns the relationship between majority and minority shareholders. And yet, it seems as if these conflicts have a real impact (...)

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Credit ratings are increasingly essential investment signals, heavily impacting the cost of capital (...)

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