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This paper presents an economic framework to study strategic interactions along the analyst--auditor--owner monitoring chain in a financial reporting game and sheds light on possible consequences of various capital market regulations. We find that enhancing the analyst's independence alleviates...
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Chapter 1. The Impact of Impression Management Using Minimal Narrative Disclosures in Integrated Reports on the Performance of the Top 100 JSE-listed Companies -- Chapter 2. The Role of Tax Transparency Reporting in Corporate Governance and Social Responsibility Reporting -- Chapter 3. The Role...
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