---
title: "Mandatory Auditor Choice and Small Finance: Evidence from Finland"
authors:
  - name: "Hyytinen, Ari"
  - name: "Väänänen, Lotta"
date_published: "2004-11-23"
series: "Keskusteluaiheita nro"
series_number: "950"
jel_codes:
  - "G14"
  - "G31"
  - "G32"
language: "en"
publisher: "ETLA Economic Research"
pdf_url: "https://www.etla.fi/wp-content/uploads/2012/09/dp950.pdf"
keywords:
  - "auditing"
  - "small business finance"
  - "cost of debt capital"
  - "regression discontinuity"
identifier: "https://www.etla.fi/julkaisut/id/Keskusteluaiheita-nro-950"
---

# Mandatory Auditor Choice and Small Finance: Evidence from Finland

**Published:** 2004-11-23  
**Categories:** Julkaisut  
**Tags:** Keskusteluaiheita, pk-yritysrahoitus, tilintarkastus, vieraan pääoman kustannukset  
**URL:** https://www.etla.fi/julkaisut/dp950-fi/

---

## Additional Information

**Avainsanat:** tilintarkastus, pk-yritysrahoitus, vieraan pääoman kustannukset

**Key Words:** auditing, small business finance, cost of debt capital, regression discontinuity

**Kirjoittajat:** Hyytinen, Ari - Väänänen, Lotta

**Lataa Pdf:** https://www.etla.fi/wp-content/uploads/2012/09/dp950.pdf

**Kansikuva:** https://www.etla.fi/wp-content/uploads/2012/09/dp_cover.jpg

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