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financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by … researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still … prevalent, resulting in poor quality financial reporting. The present study investigated the moderating role of transparency and …
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When there is high information asymmetry between directors and managers, independent directors do not have enough information to perform their functions. Only when faced with a good internal information environment can such directors acquire enough information to provide advice and monitor...
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