Browsing by Author "Caban-Garcia, Maria T."

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Accounting Standards and Their Effect on the Expected Cost of Equity Capital: Evidence from the Swiss Stock Exchange

Cannack, Susan E.; Caban-Garcia, Maria T. (Washburn University. School of Business, 2006-02-1)

Economic theory has established the link between information quality and the cost of equity capital (Easly and O'Hara 2004). An empirical implication of the theory is that firms' accounting standard choices and disclosure ...
Audit Firm Concentration and Competition: Effects of Consolidation Since 1997

Caban-Garcia, Maria T.; Cammack, Susan E. (Washburn University. School of Business, 2006-04-1)

For many years, businesses, government regulators, and the public, in general, have expressed concern about the dominance of a few large public accounting firms in the audit market. Recent events, such as the merger of ...