Ownership concentration in privatized firms: The role of disclosure standards, auditor choice, and auditing infrastructure
O Guedhami, JA Pittman - Journal of Accounting Research, 2006 - Wiley Online Library
We rely on a unique data set to estimate the impact of disclosure standards and auditor‐
related characteristics on ownership concentration in 190 privatized firms from 31 countries …
related characteristics on ownership concentration in 190 privatized firms from 31 countries …