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This study examines whether financial accounting standards moderate the effectiveness of tax policy. Specifically, we …
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This paper investigates the implications of the fair value protections contemplated by the standard corporate contract (i.e., the standard contract form for which corporate law provides) for the entrepreneur-venture capitalist relationship, focusing, in particular, on unavoidable...
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organizational culture, management accounting information, innovation capability and firm performance in Vietnamese small and medium …-level managers in Vietnamese SMEs. The results reveal that management's cultural orientation combined with management accounting … show that the use of management accounting information fully mediates the relationship between management's value …
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