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Keywords: Director liability
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Journal Articles
Accounting Research Journal (2019) 32 (2): 221–235.
Published: 01 July 2019
...-collected from company annual reports and are related to differences in shareholder rights, director liability and transportation and telecommunications infrastructure across countries. Findings Using a hand-collected data set of 4,344 directorships from 33 countries, the results indicate that director...

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