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Keywords: Reporting quality
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2019) 27 (3): 350–372.
Published: 02 October 2019
... to management tactics, fostering agency risk when they relate to the welfare of decision makers. Originality/value This paper addresses the consequences of individual borrowing of promoters collateralized by their stake in the firm, which is a global phenomenon, on reporting quality. We run OLS regression...
