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global recession exploring a rich firm-level data set from Spain. The analysis is motivated by the surprisingly strong export … performance of Spain in the aftermath of the great trade collapse (dubbed by some as the “Spanish export miracle”). The focus of …
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global recession by exploring a rich firm-level data set from Spain. The focus of our analysis is on changes at the extensive … strong export performance of Spain in the aftermath of the great trade collapse: improved aggregate competitiveness due to …
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This study investigates whether auditors' independence was compromised by client audit fee pressures during the recession of December 2007 through June 2009. We hypothesize that clients able to extract fee concessions from auditors during the recession, when audit risk increased, might also have...
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