Do regulators’ random inspections have “teeth”? Evidence from the valuation of corporate cash holdings

Journal of Accounting and Public Policy 2026

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Authors: Shijun Guo, Gerald J. Lobo, Yue Qiu, Joseph H. Zhang

DOI: 10.1016/j.jaccpubpol.2026.107419

Cited by: 0

References: 50

Fields of Study & Subjects

Corporate Finance and Governance Auditing Earnings Management Governance Financial Markets and Investment Strategies

References 50