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Keywords: Classification shifting
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Journal Articles
The impact of interaction between religion and legal environment on expense misclassification and real activities: international evidence
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2025) 33 (2): 250–290.
Published: 24 September 2024
... Surveys of the World Bank. We obtain legal environment scores from the International Country Risk Guide. Findings Findings suggest that the interaction between law and religion serves as constraints on both classification shifting and real activities manipulation around the world. We find...
