文章基本信息

标题：Does Audit Quality Moderate the Relationship between Accounting Information and the Share Price? Evidence from Jordan
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作者：Yazan Oroud ; Aminul Islam ; Tunku Ahmad 等
期刊名称：International Business Research
印刷版ISSN：1913-9004
电子版ISSN：1913-9012
出版年度：2019
卷号：12
期号：3
页码：58-65
DOI：10.5539/ibr.v12n3p58
出版社：Canadian Center of Science and Education
摘要：Regional economic growth is spatially correlated. With regard to spatial correlation mechanism and characteristics, Network Analysis Method is applied in this paper to discuss the interactions and paths of regional economic development. An empirical study is thus carried out on 18 cities and 3 autonomous prefectures of Sichuan Province to measure their economic network connections and features. We draw main conclusions from this study: (1) the economic network of Sichuan Province shows a typical Core-Periphery structure with Chengdu, the capital city, in the center; (2) geographic location as well as factors such as industrial distributions impose impacts on the formation of the network structure. Finally, based on qualitative evidence and theory discussion, we come up with several suggestions to the coordinated economic development of Sichuan Province.
关键词：cash flow; accruals; audit quality; share price; agency theory; signalling theory; fixed-effect; financial crisis; ASE