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Keywords: Risk reporting
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2022) 30 (2): 258–293.
Published: 31 March 2022
...-level institutional forces compel (directly) firm's risk reporting (RR) behaviour and in which way these country-level institutional forces moderate the relationship between RR and firm-level characteristics. Findings Main findings indicate that, during this period, the European listed companies...
