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The need for effective supervision of capital markets is becoming all the more evident in the aftermath of the recent LIBOR and rate rigging scandals. Financial regulators or indeed bank regulators cannot perform such a function effectively without the involvement of auditors in the supervisory...
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accounting conservatism on trade credit, taking changes in monetary policy into account. We find that corporations with higher … accounting conservatism obtain more trade credit and that accounting conservatism has a greater influence on trade credit under … accounting conservatism and trade credit. This influence is more evident when a company is privately owned and has greater market …
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