{"id":"W1996666670","doi":"10.1016/j.jacceco.2003.06.005","title":"Auditor choice and the cost of debt capital for newly public firms","year":2004,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":979,"is_retracted":false,"has_abstract":false,"ca_institutions":"McGill University; Memorial University of Newfoundland","funders":"","keywords":"Credibility; Information asymmetry; Debt; Audit; Cost of capital; Extant taxon; Business; Monetary economics; Initial public offering; Capital structure; Capital market; Auditor's report; Accounting; Economics; Finance; Microeconomics","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.00979931329120816,"score_gpt":0.1982780777813536,"score_spread":0.1884787644901454,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}