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This paper investigates the factors affecting the conservatism of accounting reports at the market-level and firm …-level. At the market-level, law and institutional factors explain conservatism, while at the firm-level contracting is the … driver. We predict and observe that while both levels jointly affect conservatism, it is firm-level factors that play a …
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Financial statements are the main source of financial reporting. The basic role of financial reporting is to effectively communicate financial information to outsiders in a timely and credible manner. Firstly this study used different models to evaluate the value of accruals and then presents...
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This study examines the relationship between institutional investors, corporate governance, and firm performance in Vietnam. The findings on Vietnamese listed companies indicate that while institutional investors are less likely to hold shares of companies with larger board sizes, Chief...
Persistent link: https://www.econbiz.de/10014500466
the moderating effect of the interaction between joint audit (JA) and accounting conservatism on this relationship in … the interaction between JA and accounting conservatism moderates and strengthens the relationship between the CG index and … model portrays the interaction between JA and accounting conservatism as a moderator in the relationship between CG …
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