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Keywords: Strategy
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Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2020) 5 (2): 179–194.
Published: 07 September 2020
... methods in accounting and financial reporting. Design/methodology/approach The model introduced by Basu (1997) was used to measure accounting conservatism. Business strategy and alertness were considered as two proxies for classifying companies according to their level of uncertainty. By adding each...
