Kamarudin, Khairul Anuar; Mohamad Ariff, Akmalia; Wan … - In: Pacific Accounting Review 32 (2020) 3, pp. 391-419
Purpose: This paper aims to investigate the joint effect of product market competition (PMC) and institutional environment on accrual quality. Design/methodology/approach: The sample covers a large data set of 52,138 firm-year observations from 35 countries over the period of 2011-2015. Using...