Cost of capital and the double moderating effects of firm age and audit lag: evidence from Thailand’s MAI market
Abstract This study examines how audit-related characteristics influence firms’ financing costs within an emerging market context. Specifically, the study investigates the effects of audit opinion, auditor type, audit lag, and financial indicators on the weighted average cost of capital (WACC), alon...
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| Autors principals: | , , |
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| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
SpringerOpen
2026-03-01
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| Col·lecció: | Future Business Journal |
| Matèries: | |
| Accés en línia: | https://doi.org/10.1186/s43093-026-00797-7 |
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